Sam Macdonald


Sam Macdonald

Contact details


  • Chambers UK, 2016
  • Legal 500, 2015


Trained Farrer & Co: 1995 - 1997; Assistant Solicitor Farrer & Co: 1997 - 2004; Partner Farrer & Co: 2004 to date


Manchester University

Sam Macdonald is really good. He knows the market and is a commercially focused, intelligent and approachable person.

Chambers UK

Sam is a charity law specialist and Head of the Schools Group. He advises charities and other not-for-profit institutions on all aspects of UK charity law and related tax law, including governance and regulatory issues. He also advises philanthropists on structures for giving and the establishment of charities, and overseas organisations on their engagement with the British and European charitable sectors.

Sam represents the firm on the Charity Tax Group and the Charities' Property Association, and is a member of the Charity Law Association.

Who we help

Sam advises sponsors of new charities, directors, trustees and officers of existing charities and other not-for-profit bodies, as well as individuals and companies wishing to make charitable gifts or do business with charities.

Go to Charities & social enterprises

Sam advises schools and other educational institutions on constitutional and governance matters, on corporate transactions and on related tax issues. He regularly deals with Government agencies on behalf of schools on a range of compliance issues, from public benefit to the establishment of academies. Sam is a governor of two independent schools, one senior all boys boarding school and one co-educational prep school.

Go to Schools

Sam advises universities and other HEIs on constitutional and governance matters, with a particular reference to charity law and related taxation. He regularly advises on educational joint ventures, trading activities and fundraising/development strategies. He deals with amendments to constitutions, in particular Royal Charters. Sam has a particular interest in public benefit and its implications for educational institutions.

Go to Higher education institutions