Emma Chamberlain specialises in taxation and trust advice for private clients and charities. Her practice is centred around capital tax advice (including drafting) for high net worth private clients. In some circumstances Emma is able to accept instructions via Public Access.
Emma has recently written an article on the IHT changes to enveloped residential property. For the article please click here.
Admitted as a Solicitor, 1986
Called, 1998
Visiting Professor of Law at University of Oxford
Emma has also written various articles on reforming IHT:
Capital Taxes—Time for a Fresh Look?
Current Note: A review of agricultural property relief and business property relief
Co-author of “Trust Taxation & Estate Planning” (4th Edition), Sweet & Maxwell (Aug 2014) (please see S.T.E.P. review here). One reviewer noted: “I am confident that Winston Churchill would have forgiven me for misquoting him- albeit in context – when I say that never in the field of trust taxation was so much owed by so many to so few…this as is the case of all books produced by these two very clever lawyers, is a real tour de force.”
Co-editor of “Dymond’s Capital Taxes”
Co-author of “Pre-Owned Assets and Estate Planning (3rd Edition), Sweet and Maxwell, (2009) (click here for more information)
Co-author of Mirrlees Report IFS “Wealth and Wealth Transfer taxes” OUP 2009
Co-author of “Inheritance Tax Planning before 6th April 2008”, Sweet and Maxwell (2008)
Contributor to “Current Issues in Succession Law” Hart Publishing 2016
Emma also writes for a number of technical journals including:
Taxation
Tax Adviser
Private Client Business
British Tax Review (editorial board)
Council member of CIOT
Member of the GAAR Advisory Panel
Member of the office of Tax Simplification- IHT Review
S.T.E.P. (Technical Committee)
Chancery Bar Association
Revenue Bar Association
Chartered Institute of Taxation – Succession Taxes Committee (previously chair of Capital Taxes Committee)
In 2008, 2015 and 2017, she advised Treasury and HMRC on the major changes to foreign domiciliaries and on IHT residential property.
She sat on the consultation group that assisted in devising the statutory residence test. This was finally implemented in April 2013.
Tax: Private Client
Ranking: Star Individual
A supremely respected junior, with a huge reputation for her private client expertise. Specialises in tax and trust advice, particularly on offshore trust structures, for high net worth individuals.
“Her particular expertise and skill is in the Inheritance Tax field and in non-domicile tax, which she is excellent at.” “She has a real insight into how the Revenue think and so she brings a really interesting and helpful take on things. She is not an aggressive advocate, but instead she is collaborative, which is winning for the judges because they will listen.” (2019)
. . . “Remains the go-to person at the private client tax Bar. She has the ear of the HMRC and, where other barristers merely assert their opinion, she tells you what HMRC’s view really is.” “She is one of the best in the UK. She is very direct and you can really see the wood through the trees. She is very good at working through reams of complex detail and at co-ordinating all third parties, like lawyers and accountants, to work as a cohesive team.” (2018)
Her practice focuses on private client tax, on matters such as trust reorganisation, the structuring of offshore trusts and companies, and IHT and CGT planning for UK-domiciled clients. Personal tax issues on divorce and employee benefit matters increasingly feature in her caseload. “She is the pre-eminent expert on all matters to do with tax of trusts and offshore trusts. She is top of the tree for that – an absolute star.” “She has extensive knowledge of the field and you know if you get an opinion from her, it’s going to be very difficult for the Revenue to argue against it.” (2017)
Private Client: personal tax
Ranking: Leading Junior, Tier 1
‘She is extremely bright, practical and hardworking.’ (2018)
‘Pragmatic and very client-friendly.’ (2017)
‘She remains the absolute pinnacle of the private client tax Bar’ (2016)
Tax: Private Client
Ranking: Star Individuals
Emma Chamberlain is a standout senior junior with a spectacular reputation for complex tax matters. “If I had to name one tax barrister who has an ironclad knowledge of her subject, it would be Emma,” says an instructing solicitor, adding: “Emma literally wrote the book on the issues on which we instructed her, and her working knowledge of how HMRC is responding at any given point in time is incredibly useful. Her relationship with them also lends her opinions an additional weight, in my view.” (2019)
Emma Chamberlain “is a fantastic private client tax junior,” enthuses an interviewee. “I think she really is a superstar,” agrees a market insider. “Her particular expertise and skill is in the Inheritance Tax field and in non-domicile tax, which she is excellent at,” comments an observer, adding: “She is also ferociously intelligent.” “She has a real insight into how the Revenue think and so she brings a really interesting and helpful take on things,” says a barrister, adding: “She is not an aggressive advocate, but instead she is collaborative, which is winning for the judges because they will listen.” Another legal professional reports that “Emma’s ability to not just know the technical law, but to also know what HMRC is thinking from the inside is without equal.” (2018)
10 May 2018
Longmark Tax Conferences Ltd Presents: London Private Client
28 June 2018
Informa Conference: Tax update for Foreign Doms and Non-Resident Clients
09 May 2018 (Birmingham), 15 June 2018 (Leeds), 29 June 2018 (London)
STEP UK Annual Tax Conference 2018
07 September 2018
CIOT- Annual Tax Conference
28 March 2019
Tax Update for Foreign Doms and Non-Resident Clients – SPRING EDITION
09 May 2019
Longmark Tax Conferences Ltd presents: The Annual London Private Client Tax Planning Conference.
