Adrian Moss

Trusts and tax director (Non solicitor)

Adrian leads the firm’s trust and personal tax administration team, delivering precise, efficient, and cost-effective accounting and tax compliance services. His team manages over 500 active trust administrations and prepares more than 150 personal tax returns annually.

As a specialist in UK trust taxation, individual taxation, non-resident trust beneficiaries, and remittance basis users, Adrian addresses diverse family situations, providing comprehensive legal and administrative support to trustees, executors, and individuals. Since joining Penningtons Manches Cooper in 2002, Adrian has amassed extensive experience in assisting UK clients with wealth structures. He helps protect family wealth through effective gifting to future generations while maintaining management control of assets. His expertise encompasses the establishment and ongoing administration of trusts, family investment companies, and family limited partnerships.

I thrive on the challenge of meeting my clients’ goals while ensuring tax and administrative efficiency. The diversity of my client base and the ever-evolving tax landscape keep my work engaging and dynamic. I am always excited to tackle the next challenge.

Adrian Moss, Trusts and tax director (Non solicitor)

With broad and in-depth knowledge of the UK tax system and wealth structure administration, Adrian advises clients on the implications of different options, empowering them to make informed decisions. He also has significant experience of advising business owners on pre-sale strategies and creating vehicles to preserve and enhance family wealth. Adrian frequently contributes thought leadership articles on private wealth topics.

Recent work highlights

Multiple trusts and family investment

Advising on the tax implications of a family wealth structure involving multiple trusts and a family investment company.

Business property relief

Assisting a business owner with succession planning decisions in light of changes to business property relief (BPR) and pension tax rules.

Complex share portfolio

Calculating taxable amounts in a complex share portfolio and making a taxable disclosure for a remittance basis taxpayer who had unknowingly underpaid tax for several years, ensuring substantial savings and avoiding feared penalties.

Income tax savings

Administering discretionary trusts to maximise income tax savings, mitigating the impact of the Rates Applicable to Trusts regime.

Mixed overseas funds

Computing taxable income, gains, and capital pools of mixed overseas funds for a remittance basis user to ensure minimal tax charges on remittances to the UK.

Non-resident trust

Calculating taxable income and gains pools for a UK beneficiary of a widely invested non-resident trust and providing evidence of the taxable income and gains to HM Revenue and Customs.

Laura McCann

Associate director (FCILEx)

Laura is an associate director (FCILEx) with over 20 years’ experience in all aspects of home ownership work.

She specialises in acting for registered providers (including housing associations and local authorities) and other housing providers in the sale and purchase of both outright and affordable housing. Laura has led teams delivering shared ownership and other sales on some of the largest development and regeneration sites in the country. She also has significant experience specialising in advising clients on the sales programmes on large joint venture/mixed tenure schemes.

I am delighted to be able to assist clients on all aspects of home ownership matters. I have been proud to support a range of clients in the affordable housing sector, working with them to find ways to streamline processes and achieve their own internal deadlines/targets, and to ensure their customer journey remains at the forefront at all times.

Laura McCann, Associate director (FCILEx)

Laura also deals with all after-sales matters and is one of the leading experts in delivering significant high-volume re-sales, staircasing and lease extension programmes. She has a reputation of delivering significant sales and after-sales programmes on time and on budget. Laura is a member of the Chartered Institute of Housing, the National Sales Group and Women in Social Housing.

Recent work highlights

Registered provider after-sales matters

Exceeding all required targets for a large registered provider in handling all of its after-sales matters, including staircasing, re-sales and lease extensions.

Legal training

Providing legal training to clients’ new members of staff on all aspects of home ownership transactions.

Shared ownership flats sale

Acted for a G15 provider in respect of the sale of 88 shared ownership flats.

James Mackay

Associate director

James is an associate director in the real estate investors team in the London office. He has wide-ranging experience in all elements of real estate work, particularly development and investment work, in both the commercial and residential sectors.

He has acted for private individuals, family offices and landed estates, through to prominent investment institutions and developers, including dealing with both borrower and lender funding, asset management and landlord and tenant matters. James also has extensive experience of acting for the public sector, having previously spent a number of years working for and advising numerous social housing providers on a mix of project types, including outright development, section 106 purchases, commercial lettings and disposals and dealing with energy centre infrastructure and leasing.

I have been assisting clients in overcoming issues and achieving their goals for over 20 years. My aim is to get the job done in the best possible fashion and always in line with the client’s priorities.

James Mackay, Associate director

His main focus is on institutional investment work, together with commercial and residential development for private and public sector developers, with a particular interest in sustainability, and in providing commercial advice and action, tailored to the particular client and transaction in order to achieve the best and most comprehensive outcome.

Recent work highlights

£500 million investment portfolio

Leading on the management of a £500 million+ investment portfolio, including acquisitions, disposals lease renewal and re-gears and all other day-to-day management matters.

Affordable housing sale

Acting for a registered charity on the sale of 192 separate affordable housing units to a housing association.

Purchase of London development site

Acting for a social housing provider on the purchase of a high-profile west London development site for the provision of a 450 mixed unit scheme with shared planning and section 106 obligations.

East London regeneration sites

Acting for a social housing provider on a joint venture scheme with the local authority for the regeneration of numerous sites in east London.

Louise High

Associate director (Non solicitor)

Louise is an associate director working across aviation, marine and insurance matters, based in the London office. She specialises in reinsurance and insurance litigation and commercial disputes as well as contentious and non-contentious matters working primarily on complex, high value and multi-jurisdictional disputes.

Louise acts for insurers and reinsurers as well as financial institutions in the UK and European market. Her main area of expertise is within the aviation and aerospace industry acting on coverage disputes, maintenance agreements and leasing agreements. She regularly deals with matters including foreign jurisdictions, foreign law, policy disputes and contractual disputes, and is acting for a large insurer involved in High Court Russian aircraft litigation.

I really thrive on complex, multi-jurisdictional disputes, and aim to bring clarity, precision and calm to the high stakes matters I work on across the aviation, marine and insurance sectors.

Louise High, Associate director (Non solicitor)

She has experience of litigation stretching from county courts to the Court of Appeal and has managed high value arbitrations in London with elements of domestic and international law. Louise has also acted for a large multinational corporation in the criminal courts in relation to the Dangerous Goods Regulations and carriage by air.

A member of the Chartered Insurance Institute, Louise regularly attends seminars and conferences on aviation and aerospace, marine, insurance and travel law. She is recognised by the Legal 500 for her expertise in insurance and reinsurance. The directory describes her as ‘intelligent, professional and calm’ and ‘the absolute standout’ in a team that ‘punches well above its weight’. After being called to the Bar in 2003, Louise worked as in house counsel for a large cruise operator. She joined Penningtons Manches Cooper in 2019 from the aviation department of another leading City firm.

Recent work highlights

$287 million airline dispute

Successfully defending an airline in the High Court in relation to a US$287 million commercial dispute involving renunciation of contract and impossibility of performance of contract.

Dangerous Goods Regulation

Acting for and advising Amazon on the Dangerous Goods Regulations and the carriage of goods.

Maintenance contract disputes

Significantly reducing damages in long term maintenance contracts disputes over the provision of services.

Insurance coverage dispute

Defending an insurer in a multi-million pound insurance coverage dispute in the London Court of International Arbitration involving punitive damages and issues of reckless behaviour.

Hannah Gearey

Associate director

Hannah is an associate director in the private client team and is based in the Guildford office. She advises a wide range of clients based both in the UK and overseas and acts on a broad spectrum of matters including the drafting of wills and tax planning, lasting powers of attorney (LPAs), probate and trusts.

She specialises in the administration of estates which often involves complex matters including unusual assets, intestacies, offshore estates and resealing the Grant of Probate in other jurisdictions.  Hannah also advises the trustees of a number of family established charities and offers advice on the establishment and management of these charitable trusts.

The aspect of my work that I find most rewarding is the human side of our practice. I often advise clients when they have lost a loved one and provide them with legal advice and empathy at a time that is emotionally challenging for them.

Hannah Gearey, Associate director

Hannah joined the firm in 2008 as a trainee solicitor, qualifying in 2010.  She was promoted to her current role as associate director in 2020. She is a full member of the Society of Trusts and Estate Practitioners (STEP), the world’s leading organization for private wealth professionals and has been ranked in Chambers High Net Worth and the Legal 500.

Recent work highlights

High value assets

Acting for large estates with both high value offshore and onshore assets.

Day to day management

Managing the day to day legal affairs of family-established charities.

High net worth clients

Advising on wills, tax planning and trusts for high net worth individuals.