Stephen Mackellar
Senior Associate SolicitorStephen Mackellar is a senior associate solicitor in the wills, trusts and probate team at Napthens Solicitors, based in the firm's Liverpool office.
Stephen is a senior associate solicitor at Napthens, specialising in advising high net worth individuals and business owners on wills, inheritance tax, capital gains tax, lasting powers of attorney, trusts and the administration of estates.
He qualified as a solicitor in 2019 and also has experience in dealing with various charity matters, including the administration of a large charitable foundation and the preparation of governing documents for charity clients.
Stephen was recognised as a Recommended Lawyer in the 2025 Legal 500 for Personal Tax, Trusts and Probate, and as an Associate to Watch in the 2025 Chambers & Partners High Net Worth Guide for Private Wealth Law.
He is an associate member of STEP (Society of Trusts and Estate Practitioners) and supports clients through often challenging and complex situations.
Experience
- Arranging the preparation of a tax-efficient will for a high-profile artist with a portfolio of over 40 years of work.
- Preparation of a detailed report planning the shedding of long-term tax residency in the UK for a high net worth couple who have moved offshore, along with general inheritance tax planning.
- Providing inheritance tax planning advice to a family with business and property assets exceeding £105m in respect of moving offshore, business relief and the creation of a family investment company.
- Providing income tax and inheritance tax planning advice to a non-domiciled client residing in New Jersey with assets exceeding £5m.
- Correcting the accounting for a 27-year-old trust which had not maintained any records for the intervening period between settlement to date, with a view to correcting the trust’s income tax affairs and correcting distributions to the beneficiaries.
- Negotiating with HMRC as to the application of business relief in respect of a
portfolio of property development companies held within the estate of a deceased - Acting as the clerk for a large religious charity with assets and investments in excess of £59m and providing advice to the trustees as to their general duties.
- Providing advice as to the winding down of two smaller charities to merge with a larger charity.
Affiliations
- Associate Member of STEP (Society of Trusts and Estate Practitioners)
- Member of the Agricultural Law Association
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