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Ben Elliott

Ben Elliott

“Ben is high-powered intellectually and a forceful advocate. He works extremely hard and already has a wide experience in the tax field; he is a silk in the making.”

Chambers & Partners (2022)
  • Call: 2012

Overview

Ben acts for clients from a wide range of industry sectors, including large multinationals, owner-managed businesses and high-net worth individuals. Chambers and Partners describes him as “a rising star” and a “fluent litigator” and Legal 500 states “Ben is high-powered intellectually and a forceful advocate. He works extremely hard and already has a wide experience in the tax field; he is a silk in the making.“

Ben has a wealth of litigation and advisory experience, including appearing in cases before the Court of Appeal, Supreme Court and Court of Justice of the European Union in tax appeals and claims for judicial review which concern corporate, private client and indirect tax issues. Ben also acts and advises in commercial and chancery proceedings with tax aspects, including cases concerning professional negligence, trusts, partnerships, insolvency, family law, and property conveyancing. He also acts and advises in cases concerning other charges, such as business rates and Community Infrastructure Levy.

Ben lectures and writes on a variety of subjects, and has particular specialism in relation to the taxation of cryptoassets and other digital assets. He is the author of the tax chapters in Sport: Law and Practice (Lewis and Taylor, 4th ed) and a contributor to Hamilton on Tax Appeals.

Ben is qualified to accept Public Access instructions. A copy of his privacy notice can be found here.

Corporate and employment tax

A substantial portion of Ben’s practice relates to corporate and employment tax, including areas such as intangible fixed assets, group relief, cryptoassets and digital assets, tonnage tax, mixed member partnerships, managed service companies, the intermediaries legislation (IR35), disguised remuneration (Part 7A), offshore employment income, pensions, penalties, the transactions in securities regime, and cases involving EU law issues (in particular, issues arising following the UK’s exit from the EU).

Recent cases include:

Recent advisory work and ongoing litigation includes:

  • Advice on corporate group restructuring for a number of offshore investment funds.
  • Advising on the application of the mixed member partnership legislation.
  • Appeal concerning whether compensation received in relation to an interest rate hedging product (IRHP) constitutes a post-cessation receipt of a partnership.
  • Judicial review relating to the application of the Disguised Remuneration Repayment Scheme 2020 (which provides for refunds of the Loan Charge).
  • Acting in appeals concerning contributions of assets to pension schemes.
  • Advising on the tax treatment of damages, settlement sums and compensation, including compensation for infringement of copyright, damage to property, unfair prejudice to minority shareholders, misselling of financial products, breach of trust and the failure of a public body to carry out its statutory duties.
  • Acting in proceedings involving umbrella companies and contractor loan schemes.
  • Advising on the tax treatment of EFRBS and FURBS.
  • Advising on settlement of employment tax liabilities arising from contributions to employee benefit trusts.
  • Appeal concerning the application of the intangible fixed assets regime concerning deductions claimed for the amortisation of goodwill on the combination of businesses.
  • Acting in proceedings concerning capital allowances and the tonnage tax regime.

Private client

Ben has a diverse private client practice including both advisory work and litigation. He is described by Chambers and Partners as “A rising star, who is extremely easy to engage with. He’s very hard-working and understands the technical issues of tax law that arise and also as   “hard-working” and “someone who provides clear advice”. Recent work has included the application of double tax treaties, advising on the tax treatment of cryptoassets, tax advice in relation to both UK and offshore trusts, advising on business asset disposal relief, advice in relation to residence and domicile and acting in cases concerning heritage property, spousal exemption, relevant property and anti-avoidance regimes such as the transfer of assets abroad regime, the settlements legislation and the transactions in securities regime. Ben also advises in relation to tax issues arising in family law proceedings.

Recent cases include:

Recent advice and ongoing cases include:

  • Advice on statutory residence and domicile.
  • Acting in appeal concerning the ownership of a joint bank account for inheritance purposes.
  • The restructuring of a property investment portfolio owned by a number of family trusts.
  • Advising on inheritance tax reliefs, including BPR and APR.
  • Advice on tax issues in relation to a claim for child support and maintenance payments.
  • Advising a number of trusts on the application of the relevant property regime to distributions and resettlements.
  • Advising on capital gains tax reliefs, including business asset disposal relief /entrepreneurs’ relief, hold-over relief and roll-over relief.
  • An appeal concerning the application of the transfer of assets abroad regime and a number of offshore trusts.
  • Acting in a appeal concerning the spousal exemption in the context of an interest in possession trust.
  • A judicial review and related tax appeal relating to the application of the settlements legislation, the transfer of assets abroad legislation and the attribution of chargeable gains accruing to an offshore trust.
  • Acting in proceedings concerning inheritance tax and national heritage assets.
  • Advising on the tax consequences of cryptoasset transactions and investments.

VAT and indirect tax

Ben has considerable indirect tax expertise, in particular in relation to VAT, SDLT, Land Transaction Tax, gaming duty, excise duty and customs duty, including penalties, surcharges and ancillary decisions (such as restoration of seized goods and revocation of approvals/licences).

Recent indirect cases include:

Recent advisory work and ongoing litigation includes:

  • Acting in an gaming duty appeal concerning the application of losses and HMRC agreeing to a non-standard accounting period.
  • Advising on Land Transaction Tax in relation to student accommodation.
  • Appeals concerning the customs classification of ceramics and electronic items.
  • VAT appeal on the recovery of input VAT and whether the business carried on constituted an economic activity.
  • Customs duty appeal concerning buying commission.
  • Advice on linked transactions in the context of SDLT.
  • Advising on the VAT treatment of compensation received in relation to breach of copyright and damage to property.

Public law

Ben has extensive experience of judicial review proceedings involving tax issues, in particular in cases concerning HMRC’s information powers, APNs and follower notices, the Disguised Remuneration Repayment Scheme 2020 and the Loan Charge, and HMRC’s enforcement and seizure powers.

Recent cases include:

  • R (on the application of Sibley) v HMRC [2021] EWHC 3195 (Admin) – judicial review challenge to the Disguised Remuneration Repayment Scheme 2020 (which provides for refunds of the Loan Charge)
  • A successful challenge to an HMRC amendment of a return claiming partnership losses (unreported).
  • R (Haworth) v HMRC [2021] UKSC 25 – Judicial review challenge to a follower notice and accelerated payment notice issued in relation to gains accruing to an offshore trust on the flotation of company (Ben was also invited to write an article on the case in Tax Journal).
  • Murphy and Linnett v HMRC [2021] EWHC 1914 (Admin) – an application for judicial review concerning the interpretation of extra-statutory concession B18 which provides relief for distributions out of non-UK resident discretionary trusts.
  • The Queen on the application of PML Accounting Limited v HMRC [2018] EWCA Civ 2231 – challenge to HMRC refusal to destroy information derived from an information notice.
  • Hillingdon LBC v Secretary of State for Communities and Local Government [2018] EWHC 845 (Admin) – claim for judicial review concerning the validity of a demand notice issued under the Community Infrastructure Levy Regulations 2010.
  • Plutus UK Bulk Store Limited v HMRC (Administrative Court) – application for an interim injunction to prevent HMRC destroying seized excise goods.
  • Biffin Limited and ors v HMRC [2016] EWHC 2926 (Admin) – claim for judicial review challenging HMRC decision to enforce liabilities that were subject to appeals.
  • Mohamed and ors v HMRC [2016] EWHC 2455 (Admin) – judicial review challenge to HMRC decision refusing to agree time to pay SDLT liabilities.

Insolvency and enforcement

Ben has significant experience acting and advising in relation insolvency and enforcement cases, in particular in matters involving tax liabilities. Ben’s work includes:

  • Acting for petitioning creditors and debtors in both bankruptcy and winding up proceedings.
  • Acting for both claims and defendants in claims by companies against directors, in particular in cases involving historic tax liabilities.
  • Advising liquidators on the validity of tax (and other) liabilities claimed in liquidation.
  • Directors disqualification proceedings.
  • Acting for liquidators in tax appeals and other proceedings.
  • Negotiating time to pay agreements.
  • Civil claims in which tax issues arise.
  • Proceedings involving the Proceeds of Crime Act 2002.
  • Advising and acting in cases concerning APNs and follower notices.
  • Penalties (including penalties for refusal to comply with information notices).
  • Claims for judicial review challenging HMRC’s ability to enforce tax debts.

Notable cases include:

  • Hillingdon LBC v Secretary of State for Communities and Local Government [2018] EWHC 845 (Admin) – claim for judicial review concerning the validity of a demand notice issued under the Community Infrastructure Levy Regulations 2010.
  • Biffin Limited and ors v HMRC [2016] EWHC 2926 (Admin) – claim for judicial review challenging HMRC decision to enforce liabilities that were subject to appeals.
  • Mohamed and ors v HMRC [2016] EWHC 2455 (Admin) – judicial review challenge to HMRC decision refusing to agree time to pay SDLT liabilities.

Professional negligence

Ben acts and advises in relation to professional negligence disputes, particularly those concerning tax-related issues. He acts for both claimants and defendants in cases concerning a variety of subjects including:

  • Incorrect trust drafting leading to additional inheritance tax liabilities.
  • Failure to make claims within time limits.
  • Failure to draw attention to applicable extra-statutory concessions.
  • Incorrect advice in relation to capital gains tax relief.
  • Failed tax planning (including tax avoidance arrangements and estate planning).

Ben also acts in cases in which professionals are seeking to rectify errors, including setting aside for mistake claims, rectification, and variations under the Variations of Trusts Act 1958.

Career & education

Career

  • 2012: Called to the Bar (Middle Temple)
  • October 2013: Pupillage, Pump Court Tax Chambers
  • July 2014 – October 2014: Seconded to HM Revenue & Customs Solicitors
  • October 2014: Tenant, Pump Court Tax Chambers
  • December 2014 – March 2015: Seconded to PwC Legal LLP (Tax Litigation Team)
  • February 2017: Appointed Junior Counsel to the Crown – “C” panel
  • August 2020: Appointed Junior Counsel to the Crown – “B” panel

Education

  • 2007-10 – History BA (Double First) – St John’s College, Oxford
  • 2010-11 – Graduate Diploma in Law (Distinction) – College of Law, London
  • 2011-12 – Bar Professional Training Course (Outstanding) – College of Law, London
  • 2010-12 – LL.B. (First Class) – College of Law, London

Scholarships & Prizes

  • Casberd Scholarship – St John’s College, Oxford (2008)
  • Astbury Scholarship – Middle Temple (2010)
  • Queen Mother Scholarship – Middle Temple (2011)
  • Certificate of Honour – Middle Temple (2012)

Related resources

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