Four partners recognised as leading tax and trust advisers by Spear’s

Four partners recognised as leading tax and trust advisers by Spear’s

Four of our partners have been recommended by Spear’s as leading tax and trust advisers to HNW individuals in the Tax & Trust Indices 2025, published today.

Chris Moorcroft has once again been recognised as Top Flight for wealth planning and preservation, whilst Gary Ashford is Top Recommended for contentious tax matters and investigations. In addition, Charles Lloyd and Sofie Hoffman both feature in the contentious trust lawyers index, with Charles Top Recommended for advising family businesses held in complex structures and Sofie Hoffman Top Recommended for advising international clients on tax disputes.

The indices highlight the leading legal and accounting experts who provide essential guidance to HNW individuals navigating complex financial and tax matters and complex trust and estate disputes. The indices are compiled through nominations, client feedback and interviews with the advisers themselves, as well as data gathered by the editorial and research teams.

You can view the full index here.

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Chris Moorcroft Partner

Chris is a private client adviser to individuals, families and trustees. He helps clients transfer wealth between generations, protect it from third parties, plan for death or incapacity, and manage complex cross-border tax and legal issues.

Chris is a private client adviser to individuals, families and trustees. He helps clients transfer wealth between generations, protect it from third parties, plan for death or incapacity, and manage complex cross-border tax and legal issues.

He has significant experience acting for trustees in international disputes and also conducts the administration of estates which are the subject of dispute. He advises on will planning and probate, particularly those which involve multiple jurisdictions, and acts as executor and administrator of estates.

He advises both international and domestic clients, with a particular focus on US-connected clients and those from LATAM and Africa. He has an interest in the ‘next gen’ of wealth owners and speaks extensively on the topic of transitioning wealth to millennials and Gen Z. He is globally recognised as a leading expert on trustees engaging in ESG, sustainable and values-aligned investing.

Chris has acted as an expert witness on English tax and legal questions in both UK and international disputes.

Gary Ashford Partner

Gary is a well-known international tax partner (non-lawyer) with particular expertise in contentious tax matters. He previously held senior positions at HMRC and leading accountancy firms.

Gary is a well-known international tax partner (non-lawyer) with particular expertise in contentious tax matters. He previously held senior positions at HMRC and leading accountancy firms.

He has particular expertise in complex structures, including trusts and funds both in the UK and overseas, and supports non domicile and international clients in identifying areas of risk in their tax affairs. Gary is an expert on the various overseas tax agreements, international transparency, exchange of information and the increasing need for substance.

Gary has particular expertise assisting clients who need to make disclosures to HMRC or who are under Code of Practice 8 & 9 (COP8 and COP9), or criminal tax investigation. He advises on international tax issues, the OECD BEPS programme (UK implementation) and the EU Anti Avoidance Tax Directive.

He also advises private clients, trusts and corporate clients on a range of complex tax issues such as restructuring, residence, non domicile/remittances, transfer pricing matters, employment and property tax and various other matters including VAT.

Gary spends a considerable amount of his time helping high net worth and high-profile individuals and their companies on managing tax avoidance dispute issues and tax risks relating to overseas structures. Gary also advises, in collaboration with our reputation management lawyers, individuals on protecting what is rightfully theirs while at the same time limiting any media exposure.

Gary is an author for Bloomsbury and a tax lecturer on international tax matters. He also leads for the tax profession in tax consultations with HMRC and the Treasury.

Gary is ranked Band 1 in the Chambers and Partners High Net Worth Guide for Tax: Private Client. Citywealth have listed Gary in their top 100 international private client litigation lawyers.

Charles Lloyd Partner

Charles is a private client disputes lawyer with over 25 years of specialist experience in a broad range of international trust and estate disputes as well as general commercial litigation.

Charles is a private client disputes lawyer with over 25 years of specialist experience in a broad range of international trust and estate disputes as well as general commercial litigation.

He has a depth of experience and specialist expertise in advising trustees, beneficiaries, protectors, executors, administrators in contentious situations arising out of disputes involving these structures. In particular, he advises on disputes relating to the succession of valuable family businesses and other assets held in complex structures, involving trusts, foundations, partnerships and other corporate entities, as well as cross-border estates. These cases have often involved issues around the capacity of settlors and testators.

Charles frequently works at the point of intersection between traditional private client litigation, white-collar crime, regulatory investigations, and fraud. In addition, he advises trustees facing challenges in matrimonial litigation and has experience handling disputes involving Sharia law.

Charles is described in directories as “a brilliant litigator, incredibly clever and accessible“. He is ranked Band 1 in Chambers & Partners, listed in the ‘Hall of Fame’ by The Legal 500, and recognised as ‘Top Recommended’ in the contentious trust Spear’s 500 index.

Before becoming a partner at Harbottle & Lewis in April 2025, Charles was for 25 years the head of Macfarlanes’ private client disputes group.

Sofie Hoffman Partner

Sofie has acted on a number of international contentious trust and probate matters, frequently involving allegations of dishonesty.

Sofie has acted on a number of international contentious trust and probate matters, frequently involving allegations of dishonesty.

She has also represented victims of fraud, both companies and individuals in assisting them to recover through the civil courts the proceeds of fraud.

Sofie initially developed her specialism in trust and fraud cases, including cases of undue influence and forgery, whilst working at Magic Circle firm Allen & Overy. It was in Allen & Overy’s trust, asset tracing and fraud group, where she gained experience of obtaining freezing and proprietary injunctions, search orders and Norwich Pharmacal orders.

Sofie also has the advantage of having worked in-house. Between 2001 to 2005, Sofie worked in the litigation team at Lloyds of London. While she continued to work on cases where there were allegations of dishonesty or wrongdoing, her in-house experience provided her with an understanding of the importance of identifying at the outset of a case the client’s objectives and delivering a solution which meets those objectives.