Nicholas Harries Partner

Partner

DD +44 (0)20 7849 2576 T +44 (0)20 7831 9222 M +44 (0)7725 757 652 Email Nicholas Download vCard

Nicholas started his career as a barrister, practising from 10 Old Square, Lincoln’s Inn (a leading set of traditional Chancery chambers). He subsequently joined Macfarlanes in 2003. He continues to hold Higher Courts rights of audience.

Nicholas’ current practice draws on both the detailed trust law and drafting experience gained at the bar and the technical tax experience gained later in his career. It embraces the full range of tax, estate and succession planning advice for individuals resident in the UK (UK and non-UK domiciliaries). It also includes advice for internationally-based individuals and their families, often where there is no significant connection with the UK.

He works closely with our private client disputes team (drawing on his contentious experience at the Bar) and with our tax team (to deliver co-ordinated advice where both personal and business tax issues are at stake).

Nicholas also heads up our charity and probate practices. He has many years' experience advising on all probate related matters.

Professional memberships:

STEP (Society of Trust and Estate Practitioners)
The Honourable Society of Lincoln’s Inn

Qualified in England and Wales, 2005.

Expertise

Recent work

International trust structuring

Advising the Guernsey resident trustees of a family trust on the sale of a significant trust asset where court approval was required (together with our private client disputes team).

Administration of estate

Advising on the administration of an estate which included a dispute over the deceased’s interest in a partnership.

Advice to private banks

Advising several private banks on the tax aspects of their investment offering for UK resident non-UK domiciled clients.

Real estate tax advice

Advising landowners in relation to arrangements with house builders for the development of agricultural land (including arrangements for pooling profits between several participating landowners).

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The Legal 500 2023