| Call 2001
Experience and Expertise
Marcus advises on inheritance tax, capital gains tax, and the income tax treatment of trusts and estates, and often advises on and drafts instruments of variation under section 142 of the Inheritance Tax Act and section 62 of the Taxation of Chargeable Gains Act. He is also experienced in court applications where the consent of the court is required for such a variation. He has also been involved in tax litigation with an insolvency angle.
Cases of Note
- Acting for the Revenue in the Court of Appeal in HMRC v Chamberlin  EWCA Civ 271: claim by the bankrupt to annul her bankruptcy on the basis that the VAT returns on which the petition had been based were said to be incorrect. This was an appeal by the Revenue from the order of Mr Donaldson QC, who had granted an appeal from the original order of Chief Registrar Baister and had granted the annullment. The Court allowed the appeal and reinstated the bankruptcy order;