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Year of Call: 1976
Education: MA Hons (Cantab)
Languages: German and French (working understanding)
Email: chrisjarman@13oldsquare.com
Areas of practice
Chris joined chambers on returning to the Bar in June 2006, after
working on the solicitors’ side of the legal profession for
28 years: 6 years with Freshfields, and 22 years with Payne Hicks
Beach, where he was a partner in the highly rated private client
department for 20 years.
Chris’s experience and expertise covers a wide range of
domestic and international trust, estate and tax planning work for
both landed clients and entrepreneurs, whether based in the UK or
abroad. His work has often encompassed strategic planning for family
wealth; equally he has advised in several substantial trust or estate
disputes, sometimes of an international character with no particular
UK connection other than a desire for top quality trust advice.
Chris has been closely involved with both the tax, property and
commercial aspects of substantial development disposals for landed
clients, including VAT and SDLT issues as well as direct taxes.
While at Payne Hicks Beach Chris was noted in the 2006 Chambers
directory as “ably qualified” and as having a “standout
reputation on the tax side”; the previous year’s edition
referred to an “impressive ability to master a brief even
in ‘the most horrendously difficult’ cases”.
Publications
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“IHT
Trust ‘Alignment’: A Guide to the New Regime”
(Tolley, pub. September 2006) (shortlisted for STEP Private
Client Book of the Year 2007)
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“Killing Off Royal Lives”, [2006] PCB Issue 1,
Jan/Feb, 23 (on proposed reforms to the law of perpetuities
& accumulations)
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"A Botched Reform?", [2007] PCB Issue 1, Jan/Feb,
2 (on a 2004 change to the inheritance tax "excluded property"
rule)
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"Trustees with a Part Interest in Land", [2007]
PCB Issue 4, Jul/Aug, 263 (on the impact of the Trusts of Land
and Appointment of Trustees Act 1996, principally with reference
to capital gains tax main residence relief)
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Post-death reallocation of property devolving on death",
and related precedents, in Tolley's "Tax-Efficient Will
Drafting" (pub. November 2007)
Chris is also a regular and well-respected contributor to the Trusts
Discussion Forum
Memberships
Chancery Bar Association
Society of Trust & Estate Practitioners
Charity Law Association
Law Society Tax Law Committee (past Chairman of Income Tax Sub-Committee
Revenue Bar Association
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