Pump Court Tax Chambers
@pumptax.bsky.social
Leading UK tax barristers
Emma Chamberlain has produced three articles for LexisNexis' Tax Adviser magazine looking at IHT in relation to:
☑ trusts & settlements: gifts with reservation of benefit
☑ long-term residence
☑ the shift from domicile to residence
Read them here tinyurl.com/mryey2z3
☑ trusts & settlements: gifts with reservation of benefit
☑ long-term residence
☑ the shift from domicile to residence
Read them here tinyurl.com/mryey2z3
January 12, 2026 at 12:24 PM
Emma Chamberlain has produced three articles for LexisNexis' Tax Adviser magazine looking at IHT in relation to:
☑ trusts & settlements: gifts with reservation of benefit
☑ long-term residence
☑ the shift from domicile to residence
Read them here tinyurl.com/mryey2z3
☑ trusts & settlements: gifts with reservation of benefit
☑ long-term residence
☑ the shift from domicile to residence
Read them here tinyurl.com/mryey2z3
Judgment out in HMRC v Purity Limited [2025] EWHC 3401 (Ch).
First ever order winding up tax avoidance promoter under s85 FA 2022.
Novel power to wind up “relevant body” (within meaning of POTAS regime) if Court feels just and equitable to do so.
tinyurl.com/yetsbw8w
First ever order winding up tax avoidance promoter under s85 FA 2022.
Novel power to wind up “relevant body” (within meaning of POTAS regime) if Court feels just and equitable to do so.
tinyurl.com/yetsbw8w
January 12, 2026 at 12:11 PM
Judgment out in HMRC v Purity Limited [2025] EWHC 3401 (Ch).
First ever order winding up tax avoidance promoter under s85 FA 2022.
Novel power to wind up “relevant body” (within meaning of POTAS regime) if Court feels just and equitable to do so.
tinyurl.com/yetsbw8w
First ever order winding up tax avoidance promoter under s85 FA 2022.
Novel power to wind up “relevant body” (within meaning of POTAS regime) if Court feels just and equitable to do so.
tinyurl.com/yetsbw8w
📢 Join us for an update on marriage and divorce tax issues on 11 Feb 2026.
📣Cost: £55+ VAT
📅Venue: Large Pension Room, Gray’s Inn WC1R 5ET
📌Timing: 17:00 registration, 17:15 – 18:15 seminar, 18:15 drinks and networking
☛Book your tickets here: tinyurl.com/bdn6fuds
📣Cost: £55+ VAT
📅Venue: Large Pension Room, Gray’s Inn WC1R 5ET
📌Timing: 17:00 registration, 17:15 – 18:15 seminar, 18:15 drinks and networking
☛Book your tickets here: tinyurl.com/bdn6fuds
January 12, 2026 at 10:34 AM
📢 Join us for an update on marriage and divorce tax issues on 11 Feb 2026.
📣Cost: £55+ VAT
📅Venue: Large Pension Room, Gray’s Inn WC1R 5ET
📌Timing: 17:00 registration, 17:15 – 18:15 seminar, 18:15 drinks and networking
☛Book your tickets here: tinyurl.com/bdn6fuds
📣Cost: £55+ VAT
📅Venue: Large Pension Room, Gray’s Inn WC1R 5ET
📌Timing: 17:00 registration, 17:15 – 18:15 seminar, 18:15 drinks and networking
☛Book your tickets here: tinyurl.com/bdn6fuds
We are delighted to announced we have been shortlisted for Chambers of the Year at the Citywealth Magic Circle Awards 2026.
Ben Elliott has also been shortlisted as Tax Barrister of the Year.
We look forward to the awards ceremony on 13th May 2025.
Congratulations to all those shortlisted.
Ben Elliott has also been shortlisted as Tax Barrister of the Year.
We look forward to the awards ceremony on 13th May 2025.
Congratulations to all those shortlisted.
January 8, 2026 at 11:13 AM
We are delighted to announced we have been shortlisted for Chambers of the Year at the Citywealth Magic Circle Awards 2026.
Ben Elliott has also been shortlisted as Tax Barrister of the Year.
We look forward to the awards ceremony on 13th May 2025.
Congratulations to all those shortlisted.
Ben Elliott has also been shortlisted as Tax Barrister of the Year.
We look forward to the awards ceremony on 13th May 2025.
Congratulations to all those shortlisted.
🌟 Are you an aspiring barrister interested in tax?
🏆 Then enter @pumptax's Tax Problem Question Competition 2025/26.
🎉 Prizes to be won including £750 & a mini pupillage for the first place answer.
📢 Entries have to be sent to [email protected] by 5pm on 16 Jan 26.
🏆 Then enter @pumptax's Tax Problem Question Competition 2025/26.
🎉 Prizes to be won including £750 & a mini pupillage for the first place answer.
📢 Entries have to be sent to [email protected] by 5pm on 16 Jan 26.
January 8, 2026 at 10:29 AM
🌟 Are you an aspiring barrister interested in tax?
🏆 Then enter @pumptax's Tax Problem Question Competition 2025/26.
🎉 Prizes to be won including £750 & a mini pupillage for the first place answer.
📢 Entries have to be sent to [email protected] by 5pm on 16 Jan 26.
🏆 Then enter @pumptax's Tax Problem Question Competition 2025/26.
🎉 Prizes to be won including £750 & a mini pupillage for the first place answer.
📢 Entries have to be sent to [email protected] by 5pm on 16 Jan 26.
Successful appeal against VAT assessment in D Nuttall UK Ltd v HMRC [2025] UKFTT 01600 TC. Interesting exploration of interaction (and divergence) between contractual arrangements and the economic reality: tinyurl.com/mx462zax
January 6, 2026 at 11:41 AM
Successful appeal against VAT assessment in D Nuttall UK Ltd v HMRC [2025] UKFTT 01600 TC. Interesting exploration of interaction (and divergence) between contractual arrangements and the economic reality: tinyurl.com/mx462zax
Important UT judgment in Afzal Alimahomed v HMRC [2025] UKUT 428 (TCC) in which Richard Vallat KC & Louis Triggs appeared for HMRC. Read more here:
tinyurl.com/w834dteh
tinyurl.com/w834dteh
January 6, 2026 at 10:31 AM
Important UT judgment in Afzal Alimahomed v HMRC [2025] UKUT 428 (TCC) in which Richard Vallat KC & Louis Triggs appeared for HMRC. Read more here:
tinyurl.com/w834dteh
tinyurl.com/w834dteh
Listen to the latest #pumpcourttaxchat in which David Ewart KC & Laura Ruxandu discuss judicial review in tax cases: tinyurl.com/yh2kxcnv
#judicialreview
#judicialreview
Judicial review in tax cases | Pump Court Tax Chambers
judicial review in tax cases
tinyurl.com
January 5, 2026 at 9:51 AM
Listen to the latest #pumpcourttaxchat in which David Ewart KC & Laura Ruxandu discuss judicial review in tax cases: tinyurl.com/yh2kxcnv
#judicialreview
#judicialreview
The FTT has dismissed the appeals in Benson & others v HMRC [2025] UKFTT 1442 (TC).
These were the lead appeals in a widely-used contractor loan scheme with over 700 users.
Read more here: tinyurl.com/36nmxx8y
These were the lead appeals in a widely-used contractor loan scheme with over 700 users.
Read more here: tinyurl.com/36nmxx8y
December 9, 2025 at 8:58 AM
The FTT has dismissed the appeals in Benson & others v HMRC [2025] UKFTT 1442 (TC).
These were the lead appeals in a widely-used contractor loan scheme with over 700 users.
Read more here: tinyurl.com/36nmxx8y
These were the lead appeals in a widely-used contractor loan scheme with over 700 users.
Read more here: tinyurl.com/36nmxx8y
Ben Elliott shortlisted for Tax Barrister of the Year at the Citywealth Magic Circle Awards 2026. The nomination notes he is "one of the new stars in tax advocacy".
#citywealthmagiccircleawards
#citywealthmagiccircleawards
December 8, 2025 at 9:35 AM
Ben Elliott shortlisted for Tax Barrister of the Year at the Citywealth Magic Circle Awards 2026. The nomination notes he is "one of the new stars in tax advocacy".
#citywealthmagiccircleawards
#citywealthmagiccircleawards
@thebarcouncil.bsky.social's Pupillage Gateway now open for applicants to browse vacancies. You can apply from 5 Jan 26 and up to midnight on 22 Jan 26.
@pumptax.bsky.social offering 1 pupillage starting Oct 27.
More here: tinyurl.com/mfwpdstt
#pupillage #pupillagegatway #taxbar
@pumptax.bsky.social offering 1 pupillage starting Oct 27.
More here: tinyurl.com/mfwpdstt
#pupillage #pupillagegatway #taxbar
December 3, 2025 at 11:24 AM
@thebarcouncil.bsky.social's Pupillage Gateway now open for applicants to browse vacancies. You can apply from 5 Jan 26 and up to midnight on 22 Jan 26.
@pumptax.bsky.social offering 1 pupillage starting Oct 27.
More here: tinyurl.com/mfwpdstt
#pupillage #pupillagegatway #taxbar
@pumptax.bsky.social offering 1 pupillage starting Oct 27.
More here: tinyurl.com/mfwpdstt
#pupillage #pupillagegatway #taxbar
Arthur Wong comments on s80 of Finance Act 2025, limited liability partnerships, in Finance Act edition of @thomsonreutersnews.bsky.social's British Tax Review, exploring the scope – and limitations – of this new legislation.
Read his article here: tinyurl.com/3w55r93n
#llps #s80FinanceAct2025
Read his article here: tinyurl.com/3w55r93n
#llps #s80FinanceAct2025
December 1, 2025 at 10:27 AM
Arthur Wong comments on s80 of Finance Act 2025, limited liability partnerships, in Finance Act edition of @thomsonreutersnews.bsky.social's British Tax Review, exploring the scope – and limitations – of this new legislation.
Read his article here: tinyurl.com/3w55r93n
#llps #s80FinanceAct2025
Read his article here: tinyurl.com/3w55r93n
#llps #s80FinanceAct2025
Joint webinar between @pumptax.bsky.social and Ten Old Square at 5pm on 27 Nov 25 postponed as the changes to LLP taxation trailed did not materialise in the Budget.
We will offer a ‘deep dive’ into important LLP tax issues in the New Year.
We will offer a ‘deep dive’ into important LLP tax issues in the New Year.
November 26, 2025 at 4:59 PM
Joint webinar between @pumptax.bsky.social and Ten Old Square at 5pm on 27 Nov 25 postponed as the changes to LLP taxation trailed did not materialise in the Budget.
We will offer a ‘deep dive’ into important LLP tax issues in the New Year.
We will offer a ‘deep dive’ into important LLP tax issues in the New Year.
Don't forget to sign up for webinar on 27 Nov which Ten Old Square + @pumptax.bsky.social are giving on the major changes to the taxation of LLPs anticipated from Autumn Budget 2025.
Details here: tinyurl.com/3wxrrts7
#November2025budget #Autumn2025budget #LLPs
Details here: tinyurl.com/3wxrrts7
#November2025budget #Autumn2025budget #LLPs
November 25, 2025 at 2:53 PM
Don't forget to sign up for webinar on 27 Nov which Ten Old Square + @pumptax.bsky.social are giving on the major changes to the taxation of LLPs anticipated from Autumn Budget 2025.
Details here: tinyurl.com/3wxrrts7
#November2025budget #Autumn2025budget #LLPs
Details here: tinyurl.com/3wxrrts7
#November2025budget #Autumn2025budget #LLPs
In her latest article in LexisNexis's Tax Journal, Emma Chamberlain provides a response to CenTax’s recommendations for ways in which the new non-dom regime could be improved.
You can read the full article here: tinyurl.com/4rhpv7vv
You can read the full article here: tinyurl.com/4rhpv7vv
November 24, 2025 at 1:45 PM
In her latest article in LexisNexis's Tax Journal, Emma Chamberlain provides a response to CenTax’s recommendations for ways in which the new non-dom regime could be improved.
You can read the full article here: tinyurl.com/4rhpv7vv
You can read the full article here: tinyurl.com/4rhpv7vv
Andrew Kidd, Chair and branch officers of STEP City of London are delighted to welcome James Rivett KC to their next technical meeting on 8th December 2025.
James will be analysing the Autumn 2025 Budget.
#autumnbudget2025
James will be analysing the Autumn 2025 Budget.
#autumnbudget2025
November 19, 2025 at 10:41 AM
Andrew Kidd, Chair and branch officers of STEP City of London are delighted to welcome James Rivett KC to their next technical meeting on 8th December 2025.
James will be analysing the Autumn 2025 Budget.
#autumnbudget2025
James will be analysing the Autumn 2025 Budget.
#autumnbudget2025
Many congratulations to David Ewart KC and Ben Elliott who won Tax Silk of the Year and Tax Junior of the Year respectively at the Chambers and Partners UK Bar Awards 2025.
Congratulations also to all the other winners.
Congratulations also to all the other winners.
November 14, 2025 at 10:54 AM
Many congratulations to David Ewart KC and Ben Elliott who won Tax Silk of the Year and Tax Junior of the Year respectively at the Chambers and Partners UK Bar Awards 2025.
Congratulations also to all the other winners.
Congratulations also to all the other winners.
🌟 Are you an aspiring barrister interested in tax?
🏆 Then enter @PumpTax Problem Question Competition 2025/25 (details on our website).
🎉 Prizes include £750 & mini pupillage for first place.
📢 Entries to [email protected] by 5pm on 16th January 2025.
🏆 Then enter @PumpTax Problem Question Competition 2025/25 (details on our website).
🎉 Prizes include £750 & mini pupillage for first place.
📢 Entries to [email protected] by 5pm on 16th January 2025.
November 5, 2025 at 3:53 PM
🌟 Are you an aspiring barrister interested in tax?
🏆 Then enter @PumpTax Problem Question Competition 2025/25 (details on our website).
🎉 Prizes include £750 & mini pupillage for first place.
📢 Entries to [email protected] by 5pm on 16th January 2025.
🏆 Then enter @PumpTax Problem Question Competition 2025/25 (details on our website).
🎉 Prizes include £750 & mini pupillage for first place.
📢 Entries to [email protected] by 5pm on 16th January 2025.
Emma Chamberlain speaking at the LSE's event on 1 Dec2025 hosted by the LSE Law School, Centax and the LSE International Inequalities Institute which will look at how the wealth tax conversation has evolved and whether the UK should be looking to implement a wealth tax today.
tinyurl.com/5fvr2ymj
tinyurl.com/5fvr2ymj
November 4, 2025 at 9:11 AM
Emma Chamberlain speaking at the LSE's event on 1 Dec2025 hosted by the LSE Law School, Centax and the LSE International Inequalities Institute which will look at how the wealth tax conversation has evolved and whether the UK should be looking to implement a wealth tax today.
tinyurl.com/5fvr2ymj
tinyurl.com/5fvr2ymj
Decision just out in Boulting v HMRC [2025] UKFTT 1272 (TC) re whether capital treatment was available under s.1033 CTA 2010 for a purchase of own shares and whether the purchase was made for the benefit of a relevant trade.
Read more about the case and see the decision here tinyurl.com/55p6ey6c
Read more about the case and see the decision here tinyurl.com/55p6ey6c
November 4, 2025 at 8:44 AM
Decision just out in Boulting v HMRC [2025] UKFTT 1272 (TC) re whether capital treatment was available under s.1033 CTA 2010 for a purchase of own shares and whether the purchase was made for the benefit of a relevant trade.
Read more about the case and see the decision here tinyurl.com/55p6ey6c
Read more about the case and see the decision here tinyurl.com/55p6ey6c
Emma Chamberlain discusses "Inheritance tax and foreign doms: a welcome simplication?" in the latest edition of Tax Adviser magazine:
tinyurl.com/2fvjnh3f
#nondom #foreigndom #inheritancetax
tinyurl.com/2fvjnh3f
#nondom #foreigndom #inheritancetax
October 30, 2025 at 8:20 AM
Emma Chamberlain discusses "Inheritance tax and foreign doms: a welcome simplication?" in the latest edition of Tax Adviser magazine:
tinyurl.com/2fvjnh3f
#nondom #foreigndom #inheritancetax
tinyurl.com/2fvjnh3f
#nondom #foreigndom #inheritancetax
Join experts including Emma Chamberlain of @pumptax.bsky.social at 18 Nov webinar organised by @lsepoliticsblog.bsky.social to discuss what measures the chancellor should prioritise in her budget when it comes to taxation and spending, wealth and inequality. tinyurl.com/mtsyvnh5
Budget 2025: Rachel Reeves’ most taxing questions
5.00pm Tues 18 Nov | Budget 2025: Rachel Reeves’ most taxing questions | Online public event at LSE
tinyurl.com
October 28, 2025 at 9:37 AM
Join experts including Emma Chamberlain of @pumptax.bsky.social at 18 Nov webinar organised by @lsepoliticsblog.bsky.social to discuss what measures the chancellor should prioritise in her budget when it comes to taxation and spending, wealth and inequality. tinyurl.com/mtsyvnh5
Sadiya Choudhury KC is speaking on ""Unallowable purpose after Blackrock, JTI & Kwik-Fit: is the law now settled?" at the Informa "Tax Controversy Leaders" conference at The Cumberland, London on 6th November 2025.
Click here for the agenda and ticket prices:
informaconnect.com/tax-controve...
Click here for the agenda and ticket prices:
informaconnect.com/tax-controve...
October 17, 2025 at 2:26 PM
Sadiya Choudhury KC is speaking on ""Unallowable purpose after Blackrock, JTI & Kwik-Fit: is the law now settled?" at the Informa "Tax Controversy Leaders" conference at The Cumberland, London on 6th November 2025.
Click here for the agenda and ticket prices:
informaconnect.com/tax-controve...
Click here for the agenda and ticket prices:
informaconnect.com/tax-controve...
The UT decision in Medpro marks a paradigm shift in the procedural law of tax tribunals. Read Stacey Cranmore's article in Tax journal here: www.taxjournal.com/articles/med...
October 16, 2025 at 4:03 PM
The UT decision in Medpro marks a paradigm shift in the procedural law of tax tribunals. Read Stacey Cranmore's article in Tax journal here: www.taxjournal.com/articles/med...
The CA has dismissed the appeal in Mainpay v HMRC which will be relevant to a number of UT appeals re carelessness extended time limits.
Read the judgment here: tinyurl.com/4upnepzb
Read the judgment here: tinyurl.com/4upnepzb
October 16, 2025 at 12:33 PM
The CA has dismissed the appeal in Mainpay v HMRC which will be relevant to a number of UT appeals re carelessness extended time limits.
Read the judgment here: tinyurl.com/4upnepzb
Read the judgment here: tinyurl.com/4upnepzb