Anthony Nixon | Consultant Tax & Estate Planning | Paris Smith Skip to content

Anthony Nixon

Consultant - Tax & Estate Planning

My experience

STEP shortlisted logo

I have more than 40 years’ experience of acting for clients in succession planning and associated tax issues. I have become recognised as one of the country’s leading experts in inheritance tax and in the law and taxation of trusts.

In June 2023 I was shortlisted in STEP’s private client awards, as Trusted Adviser of the Year.

My whole career has been based in major towns and cities on the South Coast, but I have acted for clients from the Scilly Isles to North Yorkshire and from East Anglia to South Wales, and for landowners in countryside throughout England and Wales.

I am a specialist in:

  • inheritance tax;
  • capital gains tax;
  • stamp duty land tax;
  • all the tax, legal and administrative aspects of trusts and estates;
  • the drafting and construction of legal documents related to trusts and wills;
  • the variation of estates and trusts; and
  • helping to create tax-efficient structures for succession to family businesses.

I have many years’ experience of acting as a professional trustee and executor.

I lecture regularly to other professionals.

I work with the owners of family businesses, both rural and urban, to plan for the next generation. A critical part of this is ensuring that inheritance tax reliefs, such as business and agricultural relief, are maximised. I also help to balance the interests of those who will carry on the family business with those who may not be directly involved.

I relish tackling complex (often inherited) family ownership structures, often comprising several trusts and/or several companies, and streamlining the arrangements to suit the modern world.

As well as being a solicitor, I am a member of CIOT (the Chartered Institute of Taxation) and so am a Chartered Tax Adviser (abbreviated to CTA).

I was a founder member of the Bournemouth branch of STEP (the Society of Trust and Estate Practitioners). In 2017 I was elected to represent Southern England on the (international) Council of STEP. I am a member of STEP’s UK technical committee.

I led the team at my previous firm which successfully appealed to the Supreme Court in Routier v HMRC [2019] UKSC 43 – overturning HMRC’s denial of inheritance tax charity relief on a gift for charitable purposes to be carried out in Jersey.

Behind the scenes I advised the executors in Graham v HMRC [2018] UKFTT 306, which is, as yet the only reported case in which taxpayers obtained inheritance tax business relief for a holiday letting business. HMRC continue to argue that these businesses are mainly investment businesses, and so do not qualify for relief. Their argument relies on what I think is a badly worded tribunal judgement from 2013. The law has taken a wrong turning here, and it is my ambition to put this right.

Partly as a result of these two successes, the team at my previous firm was named by STEP as Private Client Legal Team of the Year for 2020.

Chambers High Net Worth legal guide and Legal 500 have both ranked me in their top class. Comments include:

  • “He is an exceptional lawyer, he really is, he has this ability to cut through the taxes acts and just make very complex tax legislation make sense. He is wonderful with clients and a very nice person to work with.”
  • Anthony Nixon is outstanding. He has the intellect to pick through the knottiest of problems and come up with an easy to follow solution. He stands out for his exceptional technical expertise and the ability to apply solutions across the board – drawing out seemingly unconnected ideas to solve a problem.”

Publications

With my former colleague John Bunker, I am general editor of the Law Society’s Inheritance Tax Planning Handbook, published in December 2020, as well as the author of chapters in that book on: anti-avoidance; business and agricultural reliefs; and grossing up and similar calculations.

Articles include:

In Tax Adviser:

In Trusts and Estates Law & Tax Journal:

  • January/February 2020, with my then colleague Clementine Burch, on the Routier case

 

STEP Finalist Trusted Adviser logo

 

Insights from Anthony Nixon

Articles

Succession planning: Ensuring the future of your farm

Read article

How I’ve helped our clients

A referee says "Anthony Nixon clearly has a handle on the legal issues we have that require a range of varied skills, and can find people in his wider team to support with their expert knowledge. I believe too we have received value for money and a clear roadmap moving forward."

Legal 500 2024 Edition

Very precise and detailed advice, delivered in a way that a lay person could understand (or almost understand, given the very complex nature of company and taxation law!) Very friendly and professional team.

Malcolm Jenkins - Private Client, taxation law

All your communications have been clear and polite. I would have no problem using you again.

EB - Trust Administration

Excellent advice in a specialist area - clear, reasoned and concise. Happy to consider additional questions

RL - Trust

Inheritance and succession planning is a phrase that my family has come to understand the true meaning of very well over the years. In no small part, thanks to Anthony. He has guided us through a maze of potential pitfalls and a labyrinth of options, resulting in an outcome that met with all our expectations and hopes. We first sought his advice in 2012, in an effort to understand the implications of passing a 500-year old, family Estate to the next generation. It relied heavily on his patience, his clear and methodical approach and his forensic knowledge of property law to navigate a complex brief. We have built a relationship founded on trust and respect.

Ben Bray
Heir to Shere Manor Estate, Surrey

Anthony has been working directly with my father, myself and wider family since 2007. Anthony has a great memory and is quick to respond to any questions and queries while at the same time being able to quickly assess any implications they may have on the trusts and, to all intense and purposes, is all but an extension to the family when we have collective discussions.

Simon Escott, Managing Director
Portsmouth Aviation Ltd

I would like to say how from the moment we met you I felt we were in safe hands. I’m grateful that I can come to you for anything and you will be there to speak with however big or small the matter may be. I know I speak for myself and my family when I thank you for all of your continuous hard work and efforts

Erian O'Neill - Beneficiary

Anthony has been assiduous in his attention to detail and the way he has looked after our affairs. He has achieved exceptional results which has and will make a big difference to the lives of the next generation of our family. We have retained Anthony because of the clarity and effectiveness of his advice, which is combined with a warmth, compassion and intelligence that, quite frankly, we believe it would be difficult to beat.

Roger Woodward, Managing Director
Woodward Associates Ltd

A source says "He is an exceptional lawyer, he really is, he has this ability to cut through the taxes acts and just make very complex tax legislation make sense. He is wonderful with clients and a very nice person to work with."

Recent comment from Chambers High Net Worth Directory - Band 1

One source says “Anthony Nixon is outstanding. He has the intellect to pick through the knottiest of problems and come up with an easy to follow solution. He stands out for his exceptional technical expertise and the ability to apply solutions across the board – drawing out seemingly unconnected ideas to solve a problem.”

Recent comment from Legal 500