Ben Elliott

Called: 2012

Ben Elliott

Ben has an extensive tax litigation and advisory practice. He is instructed in cases at all levels of the UK courts system and is described by Chambers and Partners as a “fluent litigator”, “hard-working” and “someone who provides clear advice”.

Tax

Ben is currently instructed as sole counsel in cases concerning employment taxes, intangible fixed assets, trading loss relief, management expenses, remuneration trusts, mixed member partnerships, pensions, inheritance tax, excise duty, customs duty, SDLT, land transaction tax, tonnage tax, VAT, betting duty, penalties, offshore trust structures, the transfer of assets abroad regime, EU law, costs and HMRC’s information powers.

Ben acts in commercial and chancery proceedings with tax aspects, including cases concerning professional negligence, trusts, partnerships, family law, and property conveyancing. He also acts in cases concerning other charges, such as Community Infrastructure Levy.

Ben is the author of the tax chapters in Sport: Law and Practice (Lewis and Taylor, 4th ed).

Public Law and Judicial Review

Ben is regularly instructed in the Administrative Court, Court of Appeal and Supreme Court in judicial review cases involving tax issues. Recent cases concern tax investigations, the Disguised Remuneration Repayment Scheme, jeopardy amendments, R&D credit allocation, extra-statutory concessions relating to offshore trusts, the seizure of excise goods, Community Infrastructure Levy surcharges, SDLT assessments, accelerated payment notices and follower notices. He acted in the recent Supreme Court case of R (Haworth) v HMRC [2021] UKSC 25, which is the leading case on follower notices.

Enforcement and Insolvency

Ben practises all aspects of insolvency law and appears regularly as sole counsel in the County Court and High Court, particularly in insolvency cases concerning tax-related liabilities. He advises and acts in liquidations and bankruptcies concerning tax-related debts, in particular in relation to claims brought by liquidators against directors arising from historic tax arrangements and corporate tax liabilities. Ben also advises and lectures on the insolvency and tax consequences of business restructuring, in particular the consequences of accelerated payment notices.

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