Ceris Gardner

Universally respected; she is wonderful and a delight to work with
Chambers & Partners (HNW)
Ceris is recognised as an industry-leading expert by clients and peers alike. She has won STEP’s coveted “Trusted Advisor of the Year” award twice, and was identified by Spear’s Magazine in 2023 as a ‘Top Flight’ lawyer in succession planning and philanthropy. She’s named by the Legal 500 in their ‘Hall of Fame’, and is top ranked as a Band 1 lawyer by the Chambers & Partners (HNW) directory. Ceris is also named in the 2024 Private Client Global Elite.
Ceris advises UK and non-UK domiciled and resident individuals, families, estates and trustees on UK and international tax and succession issues, establishing UK and offshore trusts, family limited partnerships and other cross border asset-holding structures.
Ceris also has a wealth of experience advising on immigration, philanthropy and art and heritage property matters. Her wide-ranging experience means that, for clients, she is eminently qualified to take on the role of their trusted adviser.
Ceris is well known for advising both grant-making and operational charities on matters of charity law and tax with a particular emphasis recently on governance and risk issues.
Expertise
Ceris advises UK and non-UK domiciled and resident individuals and families on UK and international tax and succession issues, the creation, administration, restructuring and taxation of UK and offshore trusts, family limited partnerships and other cross border asset-holding structures.
She advises on the wide range of issues affecting trustees and their beneficiaries, including the duties and liabilities of trustees, the rights of beneficiaries and disputes involving estates and family trusts.
Ceris also has particular experience of complex, high-profile and high-value probates (which frequently have cross-jurisdictional features) and is well-known for her advice on art and heritage property matters.
Representative experience includes:
- Advising a client in connection with a high-profile and highly sensitive tax investigation
- Advising the general partner of a Jersey limited partnership worth several billion pounds and used by an ultra high net worth European family collectively to invest and manage family assets
- Advising a US citizen on a comprehensive tax and estate planning exercise prior to him coming to the UK that was designed to ensure that he was fully aware of the UK tax implications, both opportunities and potential pitfalls.
Ceris advises a number of charities and chartered bodies on constitutional, governance and taxation issues. She is also experienced in advising on the increased risks and responsibilities facing trustees in periods of economic downturn and on the challenges posed by the role of charities in today’s society.
Ceris also has a particular interest and involvement in encouraging families to consider philanthropy and helping them to plan their giving strategy.
Ceris is actively involved in the charity sector, serving as a trustee of Philanthropy Impact (a body which incorporates the European Association for Planned Giving, Philanthropy UK and the Philanthropy Advisers Forum) and Crimestoppers.
Ceris is described as “thorough and academic, but also very commercial and adored by clients“.
Examples of recent experience include:
- Advising a high profile individual in relation to making substantial gift aid donations
- Advising a UK charity (founded and administered in the Netherlands) on the charity and tax law issues associated with the proposed winding up of the UK entity and transfer of its assets to the Netherlands; and
- Advising a number of international charities on the implications for them of political campaigning and/or political activity in cases where there is a risk that such activity/campaigning might compromise their charitable status.
Ceris is the former head of MTG’s Immigration team and specialises in advising wealthy individuals and families moving to the UK. She also advises regularly on:
- Entry clearance under Tier 1 of the points-based system for investors and innovators
(formerly entrepreneurs); - bringing skilled workers into the UK under Tier 2 of the points-based system;
- entry to the UK for short term business visits;
- entry clearance for spouses, unmarried partners and the children of individuals entering
the UK; - immigration issues affecting EAA nationals and their families and dependants;
- the rules governing switching between different categories of immigration status;
- obtaining indefinite leave to remain in the UK for eligible individuals;
- British nationality issues.
As a former head of the Art and Heritage Property team, Ceris has been advising clients on issues relating to the taxation of heritage property for over 25 years. She has a wealth of experience advising UK and non-UK domiciled and resident individuals, families, estates and trustees on UK and international art and heritage property matters (and immigration and philanthropy) which means that she is able to adopt an holistic approach when advising her clients on these and tax and succession issues, establishing UK and offshore trusts, family limited partnerships and other cross border asset-holding structures.
Ceris and fellow partner Jennifer Chambers were instrumental in procuring an extra statutory concession (ESC F7, which was later consolidated into legislation) concerning the exemption from IHT for works of art imported to the UK for public exhibition and Ceris is also involved in putting the views of the heritage lobby to Government, including the renewed attempt to put “living legacies” back on the Government’s agenda which would give a huge encouragement to making lifetime gifts of art and cultural property.

Ceris Gardner is a titan in the sector...
The Legal 500
Ceris is very solutions-orientated, responsive and great with clients
The Legal 500
Ceris is collegiate and clients love her
Chambers & Partners (HNW)
Ceris is very knowledgeable and nice to deal with
Chambers & Partners (HNW)
Universally respected; she is wonderful and a delight to work with
Chambers & Partners (HNW)

