'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:

• Pead v Prostate Cancer [2023] EWHC 642 (Ch) – will rectification (instructed by Withers)
• Re T – instructed by Howard Kennedy (with Tracey Angus KC) in high value alleged self-dealing claim involving several estate properties
• Re M – instructed by Charles Russell Speechleys (with Tracey Angus KC) in high value contentious probate dispute
• Re K – instructed by Farrer & Co (as sole counsel) in 1975 Act claim against an estate and trust worth c. £35 million (alleged nuptial settlement)
• AB v CD [2023] 25– substantial offshore trusts dispute in the Isle of Man in connection with discretionary trust. Sam acted (with Henry Legge KC) for the successful appellants in the Isle of Man High Court, and Staff of Government Division. Instructed by Farrer & Co

Sam regularly appears in the Court of Protection, particularly in property and affairs cases. He has acted for the Official Solicitor ad the Office of Public Guardian on numerous occasions. Recent cases include:

• Hinduja v Hinduja [2022] EWCA Civ 1492 – acting for Gopichand Hinduja in proceedings in the Court of Protection and Court of Appeal, and also in related succession dispute in Chancery proceedings in connection with assets of c.£50 billion. Instructed by Withers and Debevoise Plimpton (led by Lord Goldsmith KC and David Rees KC).
• Penntrust Ltd v WBDC & Anor [2020] EWCOP 48 – instructed by Penningtons for the successful professional deputy (as sole counsel) in case about the fixed costs regime in the Court of Protection.
• Re TS – instructed by Howard Kennedy for the Respondents in long running, high value COP proceedings comprising statutory will application and also disputes about contact.

Sam has significant experience in offshore litigation. He undertook a three-month secondment at a well-known firm in Jersey at the start of his practice, and since then. Has been involved in a number of offshore trusts disputes, both in the Channel Islands and elsewhere:

• AB v CD [2023]25– substantial offshore trusts dispute in the Isle of Man in connection with discretionary trust. Sam acted (with Henry Legge KC) for the successful appellants in the Isle of Man High Court, and Staff of Government Division. Instructed by Farrer & Co.
• Re T – instructed by Seymour Law (as sole counsel) in high value trusts dispute. Involved advising the Swiss trustee of a Jersey trust on a request for a distribution by the Russian settlor.

Sam has been involved in some of the most significant tax cases in recent years, including a number of cases involving large scale tax avoidance schemes. He is on the Attorney General’s “B” Panel (having been elevated from the C Panel in 2023), and he is regularly instructed by HMRC, as well as taxpayers. Recent cases include:

• Butler v HMRC [2023] UKFTT 00872 – IHT appeal regarding availability of BPR on a wedding venue business operating from farmland worth c. £5m. Sam acted for the Appellants. Instructed by Oury Clark solicitors as sole counsel. Decision handed down in September 2023 following 3-day hearing in FTT in June 2023.
• Dalriada & Ors v HMRC [2023] UKFTT 00314 (TC) – acting for HMRC (with Laura Poots and Ronan Magee of Pump Court Tax Chambers) in dispute regarding the tax consequences of a high value pension liberation scheme. Decision (in favour of HMRC) followed a 10-day hearing in December 2023.
• London Luton BPRA Property Fund v HMRC [2023] EWCA Civ 362 – decision of CA following three-day hearing in March 2023 concerning a LLP’s claim for capital allowances in relation to a hotel development project. Instructed by HMRC together with Jonathan Davey KC (Wilberforce Chambers), John Brinsmead-Stockham KC (11 New Square), and Nicholas Macklam (Radcliffe Chambers).
• Gala v HMRC [2023] UKFTT 699 (TC) – acting for the successful respondents (HMRC) in the FTT with Jonathan Davey KC (Wilberforce Chambers), Imran Afzal (Field Court Tax Chambers) and Nicholas Macklam (Radcliffe Chambers) in connection with a claim by a film partnership for losses amounting to over £100 million.
• Ingenious Games LLP & Ors v HMRC [2021] EWCA Civ 1180, Ingenious Games LLP & Ors v HMRC [2019] UKUT 0226 (TCC), Ingenious Games LLP & Ors v HMRC [2015] UKUT 0105 – acting for the successful respondents (HMRC) in the FTT, UT and Court of Appeal with Malcolm Gammie CBE KC, Jonathan Davey KC, Michael Jones KC, and others, in £1 billion tax case about the tax treatment of various LLPs investing in films and games.
• Gareth Clark v HMRC [2020] EWHC Civ 204. Instructed (with Jonathan Davey KC) for the successful respondents (HMRC) in proceedings in the UT and the Court of Appeal about the tax consequences of an unauthorised member payment from a pension scheme.

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 a keen 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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