Overview
Emma Chamberlain specialises in tax and trust advice for private clients, trusts and charities. Her practice is focused particularly on IHT and CGT as well as advising foreign domiciliaries and trustees. She frequently advises on taxation issues in connection with divorce and family issues, on BPR and APR and on residence, remittance and domicile enquiries. In some circumstances Emma is able to accept instructions via Public Access.
Emma is co-author of a number of tax text books including "Trust Taxation & Estate Planning" (5th Edition), Sweet & Maxwell (May 2024). She regularly writes for Tax Journal, Private Client Business, Tax Adviser and British Tax Review (see Related Resources) and in 2020 she was one of the three co-authors of the final report produced by the Wealth Tax Commission on whether an annual or one off wealth tax was feasible for the UK.
A copy of Emma's privacy notice can be found here.
Publications
Emma is author of various books including:
- Co-author of “Trust Taxation & Estate Planning” (5th Edition), Sweet & Maxwell (May 2024)
- Co-editor of “Dymond’s Capital Taxes”
- Co-author of “Pre-Owned Assets and Estate Planning (3rd Edition)“, Sweet and Maxwell, (2009)
- 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
She also regularly writes technical articles for publications such as Tax Adviser, Taxation, British Tax Review and STEP (please see the Related Resources section of her profile).
Cases
Shelford and others v HM Revenue and Customs [2020] UKFTT 53 (TC)
Emma Chamberlain acted with William Massey KC and Oliver Conolly (all Pump Court Tax Chambers) for the taxpayer in the above case. This was an appeal concerning the correct inheritance tax analysis of what is commonly called a “Home Loan” or “double trust” scheme. There were reputedly 30,000 such schemes done and as people die they have been increasingly challenged by HMRC since about 2011.
In this case the deceased Mr Herbert contracted in 2002 to sell his house to an interest in possession trust for himself. The purchase price was left outstanding as an interest free loan repayable on the settlor’s death and he then gave away that loan to the children. The purpose of the scheme was to remove the value of the house from the settlor’s estate for the purposes of inheritance tax, whilst enabling him to continue to live in the house rent-free for the rest of his life. HMRC attacked the scheme on a number of grounds including reservation of benefit, non-deductibility of the debt under s103 FA 1986 and associated operations. For further analysis of these grounds see Dymonds Capital Taxes Chapter 47 and PCB [2013] 46.
The FTT did not consider any of these IHT issues but held that the arrangements did not amount to a valid contract for the sale of land as they did not comply with section 2 of the Law of Property (Miscellaneous Provisions) Act 1989. In effect nothing had occurred and the house remained in the deceased settlor’s estate. The FTT therefore found for HMRC and dismissed the appeal. Jonathan Davey KC acted for HMRC with Thomas Chacko (Pump Court Tax Chambers). The judgment is very much limited to the particular facts of this case; not all home loan arrangements will be caught by this judgment as the documents in double trust schemes vary widely.
The full judgment can be read here.
Glyn v HMRC [2018] UK FTT 219
Residence case. Emma Chamberlain acted with Patrick Way KC (Field Court Tax Chambers) for the taxpayer Mr Glyn. He had run a family business with his brother. Following his retirement and move abroad, he received a large dividend from the company. The sole issue in question was whether Mr Glyn had ceased to be resident (under the law as it stood prior to the introduction of the statutory residence test in 2013) in the UK for the tax year in which he received the dividend. After initial success at the FTT in 2015 the Revenue successfully appealed to the Upper Tribunal and the case was remitted back for rehearing without oral evidence. Mr Glyn lost the second time round when a newly constituted FTT held that he had not made a sufficient “distinct break”.
The full judgment can be read here.
Cooper-Hohn v Hohn [2014] EWHC 4122 Family Courts
Emma Chamberlain acted as tax counsel for the husband in this big money case regarding a split of assets between the divorced couple.
The full judgment can be read here.
Directory quotes
The Chambers Guide
Tax: Private Client
Ranking: Star Individual
“She has one of the biggest brains at the Bar and is technically amazing. She is really extraordinary in how forward-thinking and imaginative she is.” (2022)
“She is enormously knowledgeable. Emma is a genius; she knows more than almost anyone about trusts and tax.” (2021)
“The go-to person for technical advice on trusts and tax” and “simply the best in the private client sector.” “When positions are uncertain she has the ability to sit down and get matters agreed with the revenue. She really goes in to bat for you.” (2020)
The Legal 500
Private Client: Personal tax
Ranking: Leading Junior, Tier 1
‘Is the barrister who actually knows what she is talking about and doesn’t get lost down technical rabbit-holes. She will actually tell you the right answer.’ (2021)
‘Has a superb understanding of HMRC’s thinking and likelihood of challenge; strong technical knowledge, commercial and practical-minded advice.’ (2020)
‘She is extremely bright, practical and hardworking.’ (2019)
Chambers and Partners High Net Worth
Tax: Private Client
Ranking: Star Individual
Emma Chamberlain is one of the best-known and most admired tax counsel at the Bar, known for her enormous intellectual ability on complex private client tax matters matched with strong client-care skills. The directory notes:
- “Emma Chamberlain is an outstanding tax adviser: practical and creative and gives a quick response.”
- “Emma Chamberlain personifies excellence.”
- “Emma Chamberlain is simply excellent. There is no better barrister in their field. She has a great deal of commercial acumen and is practical.”
- “Emma is the go-to person for complex Business Property Relief cases and provides a commercial and strategic approach. She doesn’t just give you the answer you want to hear but is incredibly tenacious.”
- “She is really extraordinary in how forward-thinking and imaginative she is.”
- “She is enormously knowledgeable. Emma is a genius; she knows more than anyone does about trusts and tax.”
Events
23 October 2020
STEP: Thought Leadership Webinar Series.
02 July 2020
IFS: Is it time for a UK wealth tax? Webinar. For further details please click here.
June 2020
STEP Annual Tax Conferences is recording the IHT update given by Emma as part of the popular annual tax series and this will be broadcast to delegates with a live question time.
01 May 2020
Private Client Update: Budget 2020 and recent cases. The recording of this Bridge the Gap seminar is available for purchase here.
09 May 2019
Longmark Tax Conferences Ltd presents: The Annual London Private Client Tax Planning Conference
28 March 2019
Tax Update for Foreign Doms and Non-Resident Clients – SPRING EDITION
07 September 2018
CIOT- Annual Tax Conference
09 May 2018 (Birmingham), 15 June 2018 (Leeds), 29 June 2018 (London)
STEP UK Annual Tax Conference 2018
28 June 2018
Informa Conference: Tax update for Foreign Doms and Non-Resident Clients
10 May 2018
Longmark Tax Conferences Ltd Presents: London Private Client
Memberships
- Member of Tax Law Review Committee IFS
- Chair of Chartered Institute of Taxation Private Client Succession Taxes Committee
- Fellow of the Chartered Institute of Taxation & former Council member
- Member of the Wealth Tax Commission
- Trustee of London Music Fund
- S.T.E.P. (Technical Committee)
- Chancery Bar Association
- Revenue Bar Association
- Member of the advisory board for the Resolution Foundation: Standard Life Foundation wealth project
Career
- Admitted as a Solicitor, 1986
- Called, 1998
- Visiting Professor of Law at University of Oxford (Taxation of Global Wealth on the MsC in Taxation course)
- Visiting Professor in Practice at LSE
Other
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.