Expert Witness Journal Issue 65 February 2026 - Flipbook - Page 76
Our Private Wealth team at Foot Anstey combines
technical expertise with a deep understanding of
estate planning and succession objectives. We work
closely with clients and independent experts to:
Why expertise matters
Both Conditional Exemption and Acceptance in
Lieu can o昀昀er valuable savings. Equally, they are not
always the optimal choice.
Conditional Exemption may restrict alternative uses
(such as environmentally bene昀椀cial schemes for
landowners) and, if later reversed, trigger signi昀椀cant
tax charges. Executors considering Acceptance
in Lieu must obtain independent valuations,
potentially instruct additional experts, and should
also consider the risk of dispute where bene昀椀ciaries
were expecting speci昀椀c items from the estate.
•
Assess whether heritage reliefs align with their
broader goals
•
Prepare robust applications and supporting
documentation
•
Manage negotiations and compliance to secure
relief e昀케ciently
By taking a strategic approach, we help clients
preserve heritage assets while mitigating tax risk —
ensuring that decisions made today stand the test of
time.
Heritage reliefs present unique opportunities
- but also complex challenges. Applications
require detailed knowledge of eligibility criteria,
valuation processes, and negotiation with multiple
stakeholders. Missteps can result in delays,
unexpected tax liabilities, or missed opportunities.
Mr Ben Collins
Andrew Acquier, FRICS
Chartered Building Surveyor
BSc (Hons) MRICS
C H A RT E R E D A RT S S U RV E Y O R
I am a Chartered Building Surveyor with over 25 years of private practice
consultancy experience. I have a degree in Building Surveying and am
a Member of the Royal Institution of Chartered Surveyors (since 2002).
I specialise in building defects, diagnosis, building pathology, and disrepair.
I am often appointed in Landlord and Tenant disputes, disputes with builders
over defective works and contract compliance matters, Party Wall Etc Act as
party wall surveyor to both building owners and adjoining owners. I am often
appointed in matters of building architectural technical design, primary in
the residential sector, including on building regulation compliance matters.
Andrew Acquier FRICS has been working as an independent
valuer since 1982, specialising in fine art and antiques.
Instructions for probate, divorce settlement, tax/asset and
insurance valuations as well as expert witness work are
regularly received from solicitors and other professionals.
Andrew has many years experience of compiling reports
I have undertaken in excess of 500 Part 35 Civil Procedure Rule
compliant reports on a single party appointment and as single joint expert
for solicitors and court directly.
for litigious cases, several of which have necessitated a
subsequent court appearance as an expert witness to argue
quantum. Divorce valuations are a speciality, usually as Single
Rupert Elliott Consulting is regulated by the
Royal Institution of Chartered Surveyors
Joint Expert. He is an Associate Member of Resolution.
Work is carried out throughout the UK and abroad.
Contact: Ben Collins
Mobile: 07980550941
Email: bencollins@rupertelliott.co.uk
Website: www.rupertelliott.co.uk
Address: Churchdown Chambers, Bordyke, Tonbridge, TN9 1NR
23 York Street
Broadstairs
Kent
CT10 1PB
Tel: 0207 353 6440
Mobile: 07787 518 861
Email: andrew@andrewacquier.co.uk
Website: www.andrewacquier.co.uk
EXPERT WITNESS JOURNAL
74
FEBRUARY 2026
