Career
William’s practice covers all areas of personal and corporate taxation, tax appeals and other tax-related litigation.
Seen as the “doyen of the private client world,” William is best known for his expertise in private client tax, particularly in estate tax planning, heritage property, conditional exemption, business and agricultural property reliefs, and trust and succession planning.
Recent cases include Murphy & Linnett v HMRC [2023] EWCA Civ 497 in which William led for the taxpayers in the Court of Appeal, successfully challenging HMRC’s interpretation of Extra-statutory Concession B18, conferring on UK resident beneficiaries a right to credit for UK income tax paid by offshore trustees.
A significant part of William’s trust and succession planning practice involves Part 8 applications in the High Court under the Variation of Trusts Act 1958, often involving the extension of a trust period and perpetuity period, applications under s.57 Trustee Act 1925, applications under s.48 Administration of Justice Act 1985, and rectification actions.
Williams’s full profile, including details of his areas of specialism and recent cases, can be found here: William Massey KC | Pump Court Tax Chambers