Graham Callard

Barrister, 9 Stone Buildings

Graham is a very experienced tax lawyer with over 30 years of experience in firstly the accountancy profession, then the insurance industry. Graham has spent 10 years as an employed barrister providing tax advice for clients of firms of solicitors, and is now practising at the independent bar from 9 Stone Buildings, Lincoln's Inn. As a tax specialist, Graham has principally focussed on the following taxes: income tax, corporation tax, capital gains tax, VAT, inheritance tax, national insurance, stamp duty, stamp duty land tax and more recently ATED.

Contributed to

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Excluded property trusts—key events affecting IHT status

Practice notes

This Practice Note produced in partnership with Graham Callard of 9 Stone Buildings deals with the key events that affect the inheritance tax status of an excluded property trust, including where: property is added to a settlement after a change of domicile; property is transferred between settlements; an excluded property interest is purchased; an initial interest in possession held by the settlor or his spouse/civil partner comes to and end; and a trust within a special charging regime ceases to satisfy the qualifying conditions for exclusion from the relevant property regime.

Private Client