William Massey QC

Overview
Notable cases
Related resources
Directory quotes
Memberships
Career & Education

Overview

William Massey’s practice covers all areas of personal and corporate taxation, tax appeals and other tax related litigation. He 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 tax planning (including variations of trust under the Variation of Trusts Act).

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

Notable cases

Professional Footballer’s Association (Enterprises) Ltd v C&E (House of Lords – VAT, supply of trophy to winners at PFA awards dinner not chargeable to VAT); Caton’s Administrators v Couch (Court of Appeal – CGT, share valuation principles); Westmorland Motorway Services Ltd v C&E (Court of Appeal – VAT free meals to coach-drivers at service stations); Fallon v Fellows (High Court – CGT, ‘press release’ reconstruction not a true reconstruction so no reduction in base cost); Lloyds TSB (prs of Antrobus deceased) v IRC (Special Commissioners – IHT, Agricultural Property Relief on ‘farmhouse of a character appropriate’); Application to vary the undertaking of A and B (Special Commissioners – IHT, proposed alteration to conditional exemption undertakings ); Marquess of Hertford and others v IRC (Special Commissioners – IHT, Business Property Relief on whole value of historic house most of which was open to the public); McCall v HMRC (Northern Ireland Court of Appeal – IHT, whether Business Property Relief available on grazed farmland); Trustees of the Nelson Dance Family Settlement (High Court – IHT, Business Property Relief available on transfer of business asset); AC v DC & Ors (Financial Remedy: Effect of s. 37 Avoidance Order) (High Court – CGT, s.37 order avoids transaction ab initio for CGT); V v T/A (High Court – variation of trust under VTA 1958 – measures appropriate to balance right to public hearing with right to privacy); Executors of Lord Howard of Henderskelfe v HMRC (Court of Appeal – CGT, sale of Reynolds ‘Portrait of Omai’ at Castle Howard eligible for CGT exemption as ‘plant’)

Directory quotes

The Chambers Guide

Tax: Private Client
Ranking: Star Individual

“There’s nothing William Massey doesn’t know about private client tax. He is very approachable, collaborative and helpful.” “He provides very clear advice and is such a fount of knowledge in the private client tax world.” (2022)

“He is an incredibly safe pair of hands who is very reassuring. He is the most knowledgeable person around for landed estates work.” (2021)

“Very measured and very good with clients.” “He’s utterly reliable, superb with clients and commercial as well as technically excellent.” “William Massey really knows his stuff.” (2020)

Agriculture & Rural Affairs
Ranking: Band 1

“He is incisive, thorough and a real expert.” “He provides very clear and concise advice.” (2022)

“He is a go-to man on agricultural tax.” “He has a very attractive advocacy style and exudes quiet confidence.” (2021)

“He’s a go-to person for advice on agricultural reliefs.” (2020)

The Legal 500

Private Client: Personal Tax
Ranking: Leading Silk, Tier 1

‘William has a huge amount of knowledge of the taxation of landed estates accumulated over very many years. He is lawyer and client friendly. His experience underpins his reassuring manner and presence, both in the conference room and in court. He is always a pleasure to work with and is collaborative in his approach. ’ (2022)

‘Is a superb UK inheritance tax silk.’ (2021)

‘Is the top UK inheritance tax barrister; you dread the day that he retires.’ (2020)

Chambers and Partners HNW

Tax: Private Client

Ranking: Star Individuals

William Massey QC is described by one source as “someone everyone looks up to – a real doyen of the private client world.” The source continues: “He is an incredibly safe pair of hands, very reassuring; and in his core area, which is landed estates work, he is the most knowledgeable person around.” Several interviewees praise Massey for his expertise on Inheritance Tax matters, especially regarding landed estates. One interviewee states: “There is literally no one at the Bar or a law firm with his knowledge of taxation of landed estates.” Another interviewee comments: “His strengths are his expertise on IHT, which is second to none, his ability to make complex issues understandable, his approachability and sense of humour.” (2020)

William Massey QC is hugely well respected for Inheritance Tax matters, particularly concerning landed estates and heritage property. Fellow counsel says Massey is “very smooth and persuasive – it is a pleasure to listen to him. He’s very effective.” Another barrister describes him as being “well established as a high-calibre performer – top of the range.” (2019)

Memberships

Revenue Bar Association

Chancery Bar Association

London Common Law & Commercial Bar Association

Career & Education

Career

Called 1977, Middle Temple, elected a Bencher (2004)

QC 1996

Governor, Harrow School (2000-2013) Summer Fields School (1996-2013)

Member, Tax Committee, Historic Houses Association

Education

Hertford College, Oxford (MA (Jurisprudence))