Patrick Harney


Admitted to Practice in Ireland (1997)

Admitted to Practice in England & Wales (2003)

The Law Society

American College of Trust and Estate Counsel


Associate of the Irish Institute of Taxation

The Irish Law Society

The Irish Institute of Taxation

The Chartered Institute of Taxation

Patrick Harney

Partner, Head of Private Client

Patrick is an international private client lawyer with experience in private client tax and trust planning in the UK, Ireland and the US. He specialises in UK tax planning for non-domiciliaries and has particular experience in US-UK and UK-Irish tax planning. Patrick is recognised by his peers and the private wealth industry as a leading expert in this area of law.

Patrick advises high net worth individuals on tax efficient structuring of property transactions.  He also advises domestic UK families on wealth structuring and has a particular expertise in the use of family partnerships and family investment companies as a tax efficient wealth holding vehicle.

Patrick qualified as a solicitor in Ireland in 1997 and in England and Wales in 2003. He spent two years on secondment to a leading private client law firm in New York before joining Forsters as a partner in 2007.

Patrick has been consistently recommended in the Citywealth Leaders List since 2014.  He is also recognised in the Legal Week Private Client Global Elite 2017 and the 50 Most Influential 2018. Patrick has been profiled in The Spear's Index of the Top 50 Tax Advisors and identified in the current editions of The Legal 500. He is also recognised in the Chambers HNW Guide as a leading individual in Private Client law and as a foreign expert for the US.

He has written and lectured extensively on US-UK tax and estate planning and is a regular speaker on cross-border US-UK tax matters in both the US and the UK. Patrick lectures on International Estate Planning at the STEP/Irish Law Society Diploma Course in Trust and Estate Planning.  He is also an International Fellow of the American College of Trust and Estate Counsel.

Awards and recognitions

  • Legal 500 UK, Leading Individual 2019
  • STEP Private Client Legal Team of the Year (midsize firm)
  • Legal Week Private Client Global Elite 2018
  • eprivate client 50 most influential 2018
  • Legal Week PC Global Elite 2017
  • Legal 500 UK 2015, Recommended Lawyer
"They are fantastic. I feel like they always have the clients' best interests at heart. I always feel like I am in a very safe pair of hands and they are very commercial when needed."
Chambers UK 2017