Nicholas Harries Partner

Partner
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Nicholas started his career as a barrister, practising from 10 Old Square, Lincoln’s Inn (a leading set of traditional Chancery chambers). He subsequently joined Macfarlanes in 2003. He continues to hold Higher Courts rights of audience.

Nicholas’ current practice draws on both the detailed trust law and drafting experience gained at the bar and the technical tax experience gained later in his career. It embraces the full range of tax, estate and succession planning advice for individuals resident in the UK (UK and non-UK domiciliaries). It also includes advice for internationally-based individuals and their families, often where there is no significant connection with the UK.

He works closely with our private client disputes team (drawing on his contentious experience at the Bar) and with our tax team (to deliver co-ordinated advice where both personal and business tax issues are at stake).

Nicholas also heads up our charity and probate practices. He has many years' experience advising on all probate related matters.

Professional memberships:

  • STEP (Society of Trust and Estate Practitioners)
  • The Honourable Society of Lincoln’s Inn

Qualified in England and Wales, 2005.

Expertise

Recent work

International trust structuring

Advising the Guernsey resident trustees of a family trust on the sale of a significant trust asset where court approval was required (together with our private client disputes team).

Administration of estate

Advising on the administration of an estate which included a dispute over the deceased’s interest in a partnership.

Advice to private banks

Advising several private banks on the tax aspects of their investment offering for UK resident non-UK domiciled clients.

Real estate tax advice

Advising landowners in relation to arrangements with house builders for the development of agricultural land (including arrangements for pooling profits between several participating landowners).

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What people are saying

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"Nicholas Harries – well known and liked partner, very easy to work with."

The Legal 500 2023

"[Nicholas Harries] is technically very strong, good with clients and a pleasure to work with."

Chambers HNW 2022

"Nicholas Harries is always a pleasure to work with, no matter the complexity or number of jurisdictions involved. He is incredibly smart and able to handle the most difficult matters with patience and grace."

The UK Legal 500 2021

"[Nicholas Harries] is one of the nicest private client lawyers around, and also one of the smartest lawyers for charitable planning."

Chambers HNW 2021

"He has a lot of gravitas. Clients really respect him. He's very wise and very sage."

Chambers HNW 2021

"Nicholas Harries is someone I would recommend. He's very good. He's more than competent and he's really on top of his game."

Chambers HNW 2021

Quick reads

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In depth

Charity and philanthropy update

Nicholas Harries, Emma Cox , Clare Wilson, Naomi Charrington 27 Jan 2023
Welcome to our charity and philanthropy update, in which we discuss issues affecting charities and philanthropy and highlight some recent developments which impact the third sector.
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Charity and philanthropy update - January 2022

Nicholas Harries, Charlotte Howard, Emma Cox 28 Jan 2022
Welcome to our charity and philanthropy update, in which we discuss issues affecting charities and philanthropy and highlight some of the recent developments which impact the third...
Read more

Responsible investment and charities – clarity on the way?

Nicholas Harries 17 May 2021
It is increasingly common for investors to opt for a "responsible" investment strategy, i.e. one which considers environmental, social and governance (ESG) factors as well as...
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