Marcus Flavin

Marcus provides advice on inheritance tax, capital gains tax, and the income tax treatment of trusts and estates. He drafts instruments of variation pursuant to section 142 of the Inheritance Tax Act and section 62 of the Taxation of Chargeable Gains Act.

He undertakes court applications where judicial consent is required for such variations. His experience also includes involvement in tax litigation matters with insolvency considerations.

He has acted for HMRC and successfully acted for the Revenue in the Court of Appeal in HMRC v Chamberlin [2011] EWCA Civ 271, a 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.

Recommended as a leading junior in the Private client (trusts and probate section) of The Legal 500 Marcus specializes in trusts, estate administration, probate claims, non-contentious probate proceedings, and Inheritance Act 1975 matters.

He handles these cases across the Court of Appeal, Chancery Division, County Court, and Principal Probate Registry.

Cases include:

• Successfully contesting an application for permission to bring a claim under the 1975 Act out of time.
• Haider v Syed [2013] EWHC 4079 (Ch); [2014] W.T.L.R. 387 – Forged will made in India
• Musson v Bonner [2010] WTLR 1369 – Presumption of advancement, where the deceased and her son had opened a joint bank account
• Dobson v Heyman [2010] WTLR 1151 – Application for the removal of a trustee and executor.  (Also acted for the respondents on the removed executor’s unsuccessful appeal)
• Organ & Another v McKechie & Others [2008] EWHC 2661 (Ch) successfully defending a claim that a will should be pronounced against on grounds of want of knowledge and approval said to arise from alleged forgery of a letter of instruction

Marcus has substantial experience handling both contentious and non-contentious trust matters. He has given advice on construction issues, the use of trustees’ discretionary powers, beneficiary disclosure, and changes to trusts.

Marcus has represented clients in cases involving the removal of trustees, breaches of trust, tracing assets, claims that a trust is a sham, including those related to insolvency, and has assisted trustees involved in ancillary relief proceedings in the Family Division.

Cases include:

• Perczynski v Perczynski – Advising trustees of a Jersey trust on litigation disclosure and other issues arising out of long running matrimonial litigation in Poland, France, and Canada
• English v Keats [2018] EWHC 673 (Ch) – Successful claim to remedy defective execution of a power of appointment 18 years ago, by reviving a jurisdiction previously last successfully relied on in England and Wales in 1908 and apparently consigned to history by Park J in Breadner v Glanville-Grossmanin 2005
• Representation of G Trustees Ltd & In the matter of the H and J Trusts [2017] JRC162A – Assisting Jersey advocates for the Trustee in a contested Public Trustee v Cooper application
• Mills v Mills [2015] EWHC 1522 (Ch) – For the minors on case concerning construction of a trust deed, retrospective authorisation of a breach of the self-dealing rule, and valuation of interests
• Wright & anor v Gater & anor [2011] EWHC 2881 (Ch) – For a minor in an application for approval of a deed of variation made on a double intestacy for tax and other reasons
• Adelaide Partners & ors v Danison & ors [2011] EWHC 4090 (Ch) [2011] AllER (D) (01) (Mar) – For the wife of the principal defendant in a breach of trust claim arising from an advance fee fraud in the sum of some $16.5 million, on allegations of dishonest assistance and knowing receipt of the proceeds of the fraud

Marcus regularly handles offshore matters with a particular focus on trust related work.

He spent eight months with Bailhache Labesse‘s (Now Appleby) trusts department in Jersey, where he drafted trust documents and provided advice on both contentious and non-contentious matters.

• Assisting the Jersey Law Commission in preparing their report on the Jersey Law of Partnership.
• Advising BVI trustees of a settlement holding land in England and shares in an insolvent English company on claims attacking the trust made by creditors of the bankrupt principal beneficiary and the insolvent company
• Advising trustees of a Jersey trust holding substantial assets on a freezing order made in proceeds of crime proceedings in Belgium that was impeding major commercial decisions
• Perczynski v Perczynski – Advising trustees of a Jersey trust on litigation disclosure and other issues arising out of long running matrimonial litigation in Poland, France, and Canada
• Representation of G Trustees Ltd & In the matter of the H and J Trusts [2017] JRC162A – Assisting Jersey advocates for the Trustee in a contested Public Trustee v Cooper application
• Assisting Michael Heywood in advising the plaintiff in Re Teighmore (the “Shard of Glass” litigation) in Jersey