Ben Elliott

Called: 2012

Ben Elliott

Ben accepts instructions to act and advise in all areas of Chambers’ practice including private client, corporate, employment, VAT, property and international tax, as well as customs and excise duty. Ben is qualified to accept instructions under the Public Access Scheme.

Tax

Ben is currently instructed as sole counsel in cases concerning employment taxes, intangible fixed assets, trading loss relief, discovery assessments, employee benefit trusts, mixed member partnerships, pensions, inheritance tax, excise duty, customs duty, SDLT, tonnage tax, VAT and penalties. He is also being led by members of Chambers in cases concerning VAT, capital allowances, corporation tax, customs duty, qualifying corporate bonds, partnership losses, double taxation relief, managed service companies, relevant property trusts and the UK’s exit tax regimes (compatibility with EU law).

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

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

Public Law

Ben is regularly instructed as sole counsel in the High Court and Court of Appeal in judicial review cases involving tax issues. Recent cases concern challenges to jeopardy amendments, R&D credit allocation, the seizure of excise goods, Community Infrastructure Levy surcharges, SDLT assessments, accelerated payment notices and follower notices.

Ben is also being led in judicial review claims concerning information notices, extra-statutory concessions, HMRC decisions under the PAYE regime, accelerated payment notices and follower notices (including the leading case on follower notices – R (Haworth) v HMRC [2019] EWCA Civ 747).

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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