Arthur Wong

Overview

Arthur joined Chambers as a full tenant in October 2024 after completing his twelve-month pupillage. He accepts instructions in all areas of Chambers’ expertise with a particular focus on private client tax, including advising on:

• Inheritance tax planning including family home planning;
• Agricultural and business property relief;
• Onshore and offshore trusts;
• The Finance Act 2025 changes to the taxation of non-domiciliaries;
• Residence planning; etc.

Some examples of recent advisory work include:

• Advising trustees on the tax implications of trustee borrowing and charging trust property in favour of the settlor and beneficiaries;
• Considering the residence position of an internationally mobile individual and reviewing the UK tax implications (including under double taxation treaties) of a change in tax residency across all major taxes;
• Advising the settlor of an offshore trust on the application of the transfer of assets, settlements and capital gains anti-avoidance legislation;
• Advising individuals on the availability of business property relief for shares settled into trust;
• Considering the characterisation of foreign entities including a foreign partnership and usufruct;
• Advising the directors of a family company of the tax implications on a proposed restructuring.

Arthur is also regularly instructed in litigation matters, including:

• Representing the taxpayer (led by Quinlan Windle) in their successful appeal against a VAT determination in Performance Leads v HMRC [2025] UKFTT 660 (TC), which concerned the application of the financial intermediaries VAT exemption to a lead generation business.
• Representing HMRC and HM Treasury (led by Sadiya Choudhury KC), successfully resisting an application for permission to bring judicial review in a human rights challenge against IHT provisions.

In addition to the above, Arthur also accepts instructions in all areas of personal and corporate tax as well as chancery and company law matters with a substantial tax element. Arthur is qualified to accept instructions under the Public Access scheme.

A copy of Arthur's privacy notice can be found here.