Anne is a senior associate and barrister in our Tax Group. Her main areas of practice are trusts, charity law and tax.

She is one of Ireland’s leading authorities on trust law and charity law, and advises trustees on the scope and nature of the powers available to them, as well as on their duties and obligations. In the recent past, she has been involved in providing advice to charities, universities and national institutions such as University College Dublin, The Chester Beatty Library, The Glenstal Abbey Trust, St. James’ Hospital; the Children’s Research Foundation; the Health Service Executive re the National Rehabilitation Hospital, Action Aid and Trócaire. Anne advised the Dublin Docklands Development Authority on the establishment of the Docklands Community Trust and the Docklands Housing Trust in 2007. She has continued as advisor to both of these charities since then and is now advising them on their wind down by donation of their assets to other charities. She has also provided advice to a number of sporting organisations, including Kerry GAA.

Anne was lecturer in Revenue Law in the Law School, University College Dublin for 11 years from 1989 – 2000 and has presented papers at numerous conferences on trust and taxation issues. She is a member of the Society of Trust and Estate Practitioners (STEP) and has lectured on the joint STEP/Law Society Diploma in Trust & Estate Planning course.  She was a contributor to the taxation section of Matthew Bender’s “Doing Business in Ireland” and is co-author of “Trust and Succession Law” published by the Irish Taxation Institute. Anne contributed the chapter “Some legal considerations: Information on wills and managing your assets” to the book “Living with Motor Neurone Disease: A Complete Guide” published by Cork University Press on behalf of the Irish Motor Neurone Society in 2022. 

Relevant Experience

• Advising on tax and legal issues relating to establishment of trusts; appointments and variation or termination of trusts
• Advising trustees and trustee departments of financial institutions on issues of interpretation of trust deeds
• Advising charity trustees on momentous decisions, including restructuring; mergers and cy-près schemes
• Advising financial institutions on issues relevant to security provided by trustees and enforcement of security granted by trust
• Representing clients in interactions with regulatory authorities such as the Comptroller and Auditor General; the Charities Regulatory Authority and Charities Branch of the Revenue Commissioners
• Advising beneficiaries of trusts on disputes with trustees and protectors and vice versa
• Providing advice on trust aspects of the NAMA Act 2009 and the NAMA Acquisition Terms & Conditions
• Advising NAMA on miscellaneous trust issues arising in the course of its work.

Advising on the establishment, administration and wind-down of section 189A TCA 1997 Trusts for individuals suffering from incapacity.