Matthew Harrison

Senior associate | London

Matthew is a senior associate in the private client and tax team

Matthew is an associate in the private client and tax team and focuses on pensions-related matters.

His practice includes tax, trust and estate planning for domestic and international individuals, in addition to planning for owner-managed businesses and investment structures. He focusses in particular on the law and taxation of pension schemes and similar arrangements, especially in an international context.

Having previously spent time as a trusts lawyer in Guernsey, Matthew’s practice also includes advising trustees on the numerous technical and administrative issues that they encounter.

Secretary Lois Johnson

Track record




Advising a trustee in Gibraltar on the UK taxation aspects of acquiring UK commercial real estate via a holding structure and receiving rental income (including SDLT and VAT issues).

Advising a trustee in Malta on the requirements which must be satisfied in order for a scheme to constitute a QNUPS.

Advising a trustee of a QROPS in Guernsey in relation to historic issues, including a possible court application for rectification of the scheme trust deed and rules, and/or to have certain transactions set aside on Hastings-Bass grounds.

England and Wales, 2008

The Taxation of Private Pension Schemes and their Beneficiaries (Sweet & Maxwell; 2nd edition 25 April 2019).

Sippchoice and Bayonet Ventures: HMRC’s misguided approach to pension schemes (Tax Journal, 28 June 2018).

Association of Pension Lawyers

Guernsey Association of Pension Providers

Guernsey International Legal Association



  • English





20 Old Bailey,



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