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thepartners@wrigleys.co.uk

Leeds: 0113 244 6100

Sheffield: 0114 267 5588

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Ben Gummer

Email: Ben.Gummer@wrigleys.co.uk

Telephone: 0113 204 1129

Office: Leeds

Department: Probate, Trusts & Estate Planning

Position: Trust Manager

Areas of practice:

Ben is a Trust Manager in the Private Client Team dealing with the day to day of trust administration including the preparation of trust tax returns and trust accounts. Ben can advise and deal with all aspects of trust taxation, including income tax, capital gains tax and inheritance tax.

Professional memberships:

Ben is a member of Society of Trust and Estate Practitioners.


30 Sep 2026
Chelsea Martin Headshot

Political Donations and Inheritance Tax: Lessons from Wood v HMRC

A recent inheritance tax case provides useful guidance on substantial donations and the normal expenditure out of income exemption.

29 Sep 2026
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National Minimum Wage: a timely reminder for employers to check their compliance

Lessons from B&Q’s recent underpayment of National Minimum Wage.

24 Sep 2026
Imogen Taylor Headshot

Pre-nups poised for a legal shake-up: could they soon be legally binding?

A fairer approach to financial arrangements after separation and better protections for cohabitants.