Marcella is not a solicitor. After reading Law at Oxford, she qualified as a Chartered Accountant and has specialised in tax since 1986.

Generally she deals with personal tax, focusing on capital taxes when it affects individuals and trustees, especially in relation to landed estates (particularly agricultural property relief, business property relief, entrepreneurs’ relief and conditional exemption for heritage assets).

Marcella sits on the North East branch committee and the national tax committee of the Country Land and Business Association (CLA).


Examples of experience include advising:

  • On and negotiating claims for conditional exemption from inheritance tax for artwork, family archives and historic sites.
  • On the restructuring of trusts to achieve entrepreneurs’ relief from capital gains tax on the sale of land.
  • In relation to conducting a complex argument with HM Revenue & Customs involving business property relief and agricultural property relief which resulted in a reduction in inheritance tax of over £280,000.
  • In relation to recovering the value of shares which had been escheated to a US state and negotiating the resulting UK tax treatment with HM Revenue & Customs.

Marcella has also chaired AGMs of landed estates.