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Emma Pearce

  • Call: 2014

Overview

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 KC) – VAT, zero-rating
  • Albon Engineering and Manufacturing Ltd v HMRC (FTT) (led by Richard Vallat KC) – NICs and PAYE
  • Netley v HMRC (FTT) (led by Michael Gibbon KC and James Henderson) – valuation of AIM shares, gifts to charity
  • Tinkler v HMRC (UT) (led by Roger Thomas KC) – 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 KC) – VAT, nature of supply
  • Franked Investment Income GLO v HMRC (CoA) (part of counsel team including David Ewart KC, Rupert Baldry KC 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

2013-2014:
Lord Denning Scholarship (Lincoln’s Inn)

2012-2013:
Hardwicke Scholarship (Lincoln’s Inn)
Lord Bowen Scholarship (Lincoln’s Inn)

2007-2011:
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)

Related judgments

Related resources