James Quarmby

Stephenson Harwood

James is the head of Stephenson Harwood's private wealth team and was recognised as 'lawyer of the year' Magic Circle Awards (2019), 'leading individual' and 'tax and trust lawyer of the year' in the the Wealth Briefing Awards (2018 and 2017) and 'tax and trusts lawyer of the year' in the Spears Wealth Management Awards (2016).
James was also a finalist for 'solicitor of the year' in the Law Society Excellence Awards 2018. He is ranked by Spears as being in the Top 10 tax and trust lawyers in the UK.

James specialises in international private wealth law and taxation, with a particular expertise in foreign pensions.

Contributed to

2

Transfer of assets abroad code—motive defence

Practice notes

This Practice Note written by James Quarmby of Stephenson Harwood LLP discusses the motive defence contained in the transfer of assets abroad (TAA, TOAA, ToA) anti-avoidance provisions set out in Part 13, Chapter 2 of the Income Tax Act 2007 (ITA 2007). The motive defence is contained in ITA 2007, ss 736–742 and distinguishes between transactions that took place (i) before 5 December 2005, and (ii) after 4 December 2005.

Private Client

Transfer of Assets Abroad—EU Defence

Practice notes

This Practice Note written by James Quarmby of Stephenson Harwood LLP discusses the EU defence contained in the transfer of assets abroad (TAA, TOAA, ToA) anti-avoidance provisions set out in Part 13, Chapter 2 of the Income Tax Act 2007 (ITA 2007). The EU defence is contained in ITA 2007, ss 736–742 and distinguishes between transactions that took place (i) before 5 December 2005, and (ii) after 4 December 2005.

Private Client