Arthur Lancaster – Senior Partner

Arthur Lancaster is a Chartered Accountant and Chartered Tax Adviser. After qualification Arthur joined Deloitte Haskin & Sells, which became Coopers & Lybrand, initially working in the Private Client and Entrepreneurs Division where he provided tax advice to many high profile clients. Arthur then worked in their Corporate Finance Division where he advised on MBOs, listings and other corporate transactions.

In 1996 Arthur joined Ernst & Young, Isle of Man, and was appointed Head of the tax department and a Director of the trust company. In 2003 Arthur was invited to head up a newly formed Isle of Man Family Office. After successfully dealing with the transfer of the founding family’s affairs from their previous advisers, he built the company into a leading prosperous trust company.

In 2011 Arthur joined the Knox Group of companies, having worked as an adviser to the founder for nearly 20 years. Arthur helped to establish the fiduciary services business and the UK based tax consultancy. Arthur is the Senior Partner of Lancaster Knox and focuses on the provision of tax advice to UHNW clients and their UK businesses.

arthur lancaster

John Brassey – Tax Director

John Brassey is an industry recognised specialist in the field of Tax Investigations, Offshore Disclosures, Common Reporting Standard, Requirement to Correct, UK Non Domiciled taxation and Offshore Trust taxation. John joined Lancaster Knox LLP after 8 ½ years with Grant Thornton UK LLP where he was a senior manager. Previously he trained with KPMG UK LLP.

During his career John has advised clients on their historic tax affairs and, where applicable, their disclosures to HMRC. John is a leading specialist with regards to HMRC’s fraud investigation processes, being Code of Practice 9 (suspected serious fraud) and Code of Practice 8 (fraud and bespoke tax avoidance). He also has extensive knowledge of the voluntary disclosure facilities having handled over 300 disclosures throughout his career. John also provides specialist advice to the industry on HMRC’s powers and penalties.

In recent years John developed his specialism further by creating an offering specifically focussed on Offshore Trust Taxation and ensuring trustees, settlors and beneficiaries are historically fully compliant with the UK tax code. HMRC’s announcement last year regarding offshore entities and their Requirement to Correct from April 2017 substantiates John’s decision to focus on this critical yet highly complex area of UK taxation.

John is a Chartered Tax Adviser and an Associate of Tax Technicians.

Heather Williams – Tax Director

Heather is a leading tax practitioner at the forefront of the current evolving tax environment representing high net worth individual clients who are the subject of HMRC’s enquiries, civil or criminal tax investigations. Heather has extensive experience in resolving disputes with HMRC by the most appropriate means available such as negotiation, alternative dispute resolution or where necessary litigation in the Tax Courts.

Heather has handled numerous tax disputes concerning substantial claims for loss relief (e.g. film finance arrangements, research and development finance arrangements and property investment funds) and was a member of the instructing accountants for one of the first judicial reviews challenging the validity of the Accelerated Payment Notice and Follower Notice legislation, R(oao Walapu) v HMRC [2016] EWHC 658.

She also advises individuals, based in national and international arenas, on a range of contentious tax issues including voluntary disclosures opportunities, enquiries, COP8/COP9 investigations and alternative dispute resolution, along with the tax implications of budget announcements, tax avoidance, changes in HMRC’s powers, penalty regimes and automatic information exchanges.

In 2015, Heather was selected by Tax Journal as one of the “40 under 40” leading professionals working in UK tax. In 2016, Heather was named as one of International Tax Review’s “Women in Tax” leaders and was a finalist in Taxation’s 2016 “Rising Star” category.

Tim Eve – Partner

After graduating with a BA (Hons) in Accounting & Finance, Tim Eve qualified as a Chartered Accountant in 1996 and continued in general practice for a few more years advising his clients on their accounts, personal and corporate taxes. In 1998, he then embarked on a career in Corporate Finance which ultimately led him into Private Equity. During this time he advised high net worth clients and owner managed businesses on acquisitions,  disposals, restructuring and fund raising.  He successfully led a number of high profile transactions.

In 2004, Tim joined the Knox group of companies’ private equity company as a Partner. He has, over the course of the following decade, been heavily involved in sourcing, completing and managing transactions. More importantly, he combined his previous experience to manage the financial, accounting and tax aspects of the portfolio of companies.

In 2014, Tim was appointed Deputy Chairman of the Knox group of companies. Holding Board directorships on many of the Knox group of companies, he assists with their good running, devising and implementing strategy and where appropriate leading on key acquisitions.

tim eve

Sehjal Gupta – Tax Manager

Sehjal Gupta is a Chartered Accountant and Chartered Tax Adviser. She graduated from the University of Manchester in 2001 with a  degree in Economics (specialising in money and finance), following which she commenced her career with Howarth Clark Whitehill within the Audit & Accounts department.  After three years she made the move to Rawlinson & Hunter, where she worked in the Private Client Tax Department advising high net worth clients and completing her accountancy (ACA) and tax (CTA) qualifications.

Sehjal’s clients have predominantly been High Net Worth (HNW) and Ultra High Net Worth (UHNW) Individuals who are both UK and non-UK domiciled, providing them with tax compliance, advisory and planning services.  Clients have included entrepreneurs, wealthy families and hedge fund partnerships to name a few.  During the course of her career, Sehjal has become a specialist in dealing with residence and domicile work, including performing detailed remittance analysis, advising on the most tax efficient basis of taxation on a year on year basis, advice in respect of the Statutory Residence Test, analysis of bank accounts to ensure funds are efficiently utilised, pre-arrival tax planning and tax work for various families which entailed the day to day administering of payments and transactions.

Sehjal’s role within the Lancaster Knox team, as Tax Manager, is to provide bespoke and highly specialist advice to the growing HNW and UHNW client base, many of whom are internationally mobile. Together with assessing tax planning opportunities for clients, Sehjal will employ her considerable experience in the residence and domicile field to focus on areas where there have been changes in the legislation that will affect Lancaster Knox’s clients, many of whom have complex tax structuring in place.

John Horler – Tax Dispute Resolution

John Horler has over 25 years of experience undertaking tax investigations and enquiries of all types. He is an ex-Inspector of Taxes with more than 10 years’ experience, working in local districts, the Large Business Service (LBS) and latterly within Specialist Investigations (SI). John has worked extensively on all types of enquiries from Hansard, or Code 9, now renamed Contractual Disclosure Facility cases or CDF, through Code of Practice 8 cases, to local compliance cases within local offices or Large & Complex or High Net Worth Units (HNWU). John can also assist with cases under the Liechtenstein Disclosure Facility (LDF), and the new Swiss and Offshore Island Disclosure routes.

john horler