'An exceptional young barrister'

Sam has substantial experience of advice and advocacy in this area, both in litigation and also in non-contentious work such as drafting, and advising on tax questions and other issues arising in the course of trust administration. He has advised and appeared in relation to contentious probate and family provision claims, disputes relating to the administration of trusts and estates, claims by and against trustees and personal representatives, and disputes about ownership of land. He also has experience of professional negligence cases associated with this field of practice.

Recent cases include the following:

• Re a deceased UK national – acting(with Penelope Reed QC) for the personal representatives of a deceased former businessman with substantial worldwide assets in a claim for an account against his attorney. This included complex cross-border elements
• Re a deceased Italian national – acting for the personal representatives of a deceased Italian national in a claim to set aside a transfer of property to a third party (with Henry Legge QC)
• Re removal of executor – acting (as a sole counsel) in a claim to remove a co-executor, including successful appearance at trial
• Re a discretionary trust – acting (as sole counsel) in an application for directions relating to the exercise of trustees’ dispositive powers
• Re a solicitor’s firm – acting successfully (as sole counsel) in a claim by a disappointed beneficiary to recover losses from a solicitors firm arising out of a negligently drafted codicil
• Re a Jersey trust – advising (as sole counsel) new trustees of a Jersey trust in a claim to recover losses from former trustees arising from poor investment strategy and a negligent failure to account to HMRC
• Re a property – acting for the Defendant in a constructive trust/proprietary estoppel claim relating to a residential property in London

Sam has substantial experience in Court of Protection work having sat with David Rees QC and Barbara Rich during his pupillage. He appears regularly in the Court of Protection, principally in relating to property and affairs cases, but he also has experience of health and welfare disputes. He has acted for the Official Solicitor on numerous occasions.

Recent experience includes the following:

• Re H – acting successfully in the Court of Protection in an application arising out of the transfer of property to an attorney
• Re MD – successfully resisting a challenge to a decision by a health and welfare attorney concerning P’s residence and care
• Re H – acting for a deputy in the Court of Protection for authorisation to prosecute a civil claim against a third party for rescission of a vulnerable property transfer

Sam maintains a busy offshore practice, having spent several months seconded to a Jersey law firm in Summer 2015. He has experience of high value and complex commercial Chancery litigation in offshore jurisdictions, including the following:

• Re a Guernsey Company – acting a multi-million pound claim against the former directors of a Guernsey company for recovery of losses arising out of a complex lending arrangement on the eve of the 2007 financial crisis
• Re a Jersey trust – advising new trustees of a Jersey trust in a claim to recover losses from former trustees arising from poor investment strategy and a failure to account to HMRC
• Crociani v BNP Paribas & Ors – assisting in relation to this complex and high-profile litigation concerning alleged breaches of trust by a Jersey trustee

Sam has a particular experience in contentious tax work. He is currently instructed by HMRC in two high value, well-publicised, and complex tax cases, the £1 billion Ingenious litigation (led by Malcolm Gammie CBE QC) and the £400m Icebreaker litigation (led by Jonathan Davey QC).

• Gareth Clark v HMRC [2017] with Jonathan Davey QC – a decision of the FTT on the scope of discovery assessments issued under the Taxes Management Act 1970
• Ingenious Games LLP & Ors v HMRC [2016] UKFTT 521 (TC) with Malcolm Gammie CBE QC– a decision of the FTT in the Ingenious litigation – a £1bn dispute regarding the proper commercial and tax analysis to apply in respect of partnerships involved in the film and games industries
• Ingenious Games LLP & Ors v HMRC [2016] UKUT 105 (TCC) with Malcolm Gammie CBE QC– a decision of the UT on the scope of a litigant’s duty to plead allegations of dishonesty, and on the applicable burden of proof in contentious tax cases
• Acornwood LL & Ors v HMRC [2016] UKUT 361 (TCC) with Jonathan Davey QC et al – multi-day appeal in the UT as part of the £400m Icebreaker litigation, on the question of whether expenditure had been incurred wholly and exclusively for the purposes of the LLPs’ trade and was therefore deductible for tax purposes
• Martin v HMRC [2017] UKFTT 488 (TC)
• Seven Individuals v HMRC [2017] STC 874 (led by Jonathan Davey QC) – successfully appeared for HMRC in this multi-day appeal in the UT as part of the £400m Icebreaker litigation, on the availability of sideways loss relief for non-active partners

Sam studied History at Jesus College, Oxford. He was awarded a first class degree, for which he was ranked within the top ten undergraduates in his year. He completed the GDL at City University, London in 2012, receiving a distinction, before completing the BPTC at Kaplan Law School. He was called to the Bar by Inner Temple in July 2013.

Sam is also an accomplished musician, having studied the piano and the organ at Trinity College of Music from 2007-2008, and having acted as Organ Scholar of Jesus College, Oxford alongside his degree.

Organ Scholarship, Jesus College, Oxford University (2008-2011)

Finals prize for performance in Finals, Jesus College, Oxford University (2011)

Viscount Sankey Award, Jesus College, Oxford University (2011)

Exhibition, Inner Temple (2011)

Duke of Edinburgh Entrance Award, Inner Temple (2012)

Profumo Scholarship, Inner Temple (2012)

Sam is a member of the Chancery Bar Association.

“The test for litigation capacity following Dunhill v Burgin” Private Client Business, 2014, 3

“Dunhill v Burgin: Litigation capacity” PI Brief Update Law Journal, 2014

“Contentious Probate: Testamentary capacity” Elder Law Journal, 2014, 4(1)

“Court of Protection: Statutory Will – Re Gladys Meek” Elder Law Journal, 2014, 4(2)

“Watts v Watts and Will Forgery cases” The Law Society’s Private Client Magazine, September 2014), with Jordan Holland

Sam writes headnotes for the Wills and Trusts Law Reports and is a contributor to the Solicitors for the Elderly’s monthly newsletter.

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