Graham Callard#712

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


Excluded property trusts—key events affecting IHT status
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.

Practice Area


  • Contributing Author


  • The Honourable Society of the Middle Temple
  • Member of the Society of Trust & Estate Practitioners (STEP)
  • Member of the Chartered Institute of Arbitrators ('MCIArb')
  • The Chancery Bar Association
  • The Revenue Bar Association


  • LLB(Hons) ' University of Wolverhampton
  • LLM ' University of Huddersfield

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