Emma Pearce

Called: 2014

Emma Pearce

Emma has a broad advisory and litigation practice which covers all major areas of UK revenue law including:

  • Personal tax
  • Corporate tax
  • VAT and other indirect taxes
  • Stamp duty and SDLT
  • Customs and excise duties
  • Practice

    Recent cases

    Emma has been involved in a number of cases, including:

    • Paragon Customer Communications Ltd v HMRC (FTT) (led by Andrew Hitchmough QC) – VAT, zero-rating
    • Albon Engineering and Manufacturing Ltd v HMRC (FTT) (led by Richard Vallat QC) – NICs and PAYE
    • Netley v HMRC (FTT) (led by Michael Gibbon QC and James Henderson) – valuation of AIM shares, gifts to charity
    • Tinkler v HMRC (UT) (led by Roger Thomas QC) – enquiry notices, agency
    • Smith & Nephew Overseas and ors v HMRC (UT) (led by James Rivett) – exchange losses, GAAP compliant accounts
    • Prestopets v Director of Border Revenue (FTT) – restoration of goods
    • Friends of the Earth v HMRC (FTT) (led by Richard Vallat QC) – VAT, nature of supply
    • Franked Investment Income GLO v HMRC (CoA) (part of counsel team including David Ewart QC, Rupert Baldry QC and Barbara Belgrano) – advanced corporation tax, EU law, restitution etc
    • HMRC v Raftopoulou (CoA) (led by Michael Thomas) – enquiry notices, closure notices

    Recent advisory work

    Emma has advised recently on a broad range of topics, including:

    • Trusts (UK and offshore) and related family planning (including the effect of the new ‘non-dom’ rules)
    • Residence and domicile status
    • Partnerships
    • Property income
    • ATED
    • Private residence relief
    • BPR and APR planning
    • Deeds of variation and other post-death re-arrangements
    • Claims under the inheritance (Provision for Family and Dependants) Act 1975
    • EBTs
    • Entrepreneurs’ relief
    • Judicial review of HMRC’s decisions
    • Penalties
    • Schedule 36 notices
    • Discovery assessments
    • APNs and Follower Notices
    • VAT (including the application of exemptions and time and nature of supply of issues)
    • SDLT (including 3% surcharge, partnership rules, sub-sale relief)
    • Capital allowances
    • NICs and PAYE
    • Excise duty
    • Customs duty
  • Career

    2018: Appointed Junior Counsel to the Crown – “C” panel

    2015: Tenant, Pump Court Tax Chambers

    2014/15: Pupillage, Pump Court Tax Chambers

    2014: Called to the Bar (Lincoln’s Inn)

  • Education

    2013-2014: Kaplan Law School, London – BPTC (Outstanding)

    2012-2013: City University London, GDL/CPE (Distinction)

    2007-2011: Balliol College, Oxford – Classics BA, First Class

  • Scholarships and Prizes

    Lord Denning Scholarship (Lincoln’s Inn)

    Hardwicke Scholarship (Lincoln’s Inn)
    Lord Bowen Scholarship (Lincoln’s Inn)

    Robin Holloway Scholarship (Balliol)
    Jenkyns Exhibition (Balliol)
    Samuel Dubner Prize (Balliol)
    Jasper Ridley Prize (Balliol)

  • Languages

    French (conversational)

    Italian (basic)

  • Publications & Talks

    01 May 2020

    Private Client Update: Budget 2020 and recent cases. The recording of this Bridge the Gap seminar is available for purchase here.

    September 2019

    VAT Conference 2019. This was an all-day conference hosted by Pump Court Tax Chambers.

    April 2018

    Simmonds & Simmonds Tax Peer Network event on judicial review


  • The Legal 500 Says..

    Private Client: Personal Tax
    Ranking: Rising Star, Tier 1

    ‘Is very thorough and precise in her work and it is always of a very high quality. She will always think through every possible permutation of a tax issue and one is completely confident that she has considered all the angles when she presents her findings.’ (2021)

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