Emma Pearce

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

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)

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

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)

French (conversational)

Italian (basic)

• Contributor to the Trust and Estates Law & Tax Journal and Hamilton on Tax Appeals
• Contributor to Hamilton on Tax Appeals
• “Thirty nine years of uncertainty should be brought to an end”. Article in Private Client Business (Sweet & Maxwell)
• Various Lexis PSL updates on taxation of non-domiciles (UK home ownership structures for non-UK domiciliaries- outline; UK home ownership structures for non-UK domiciliaries- table)
• Emma draft the taxation sections of “At a Glance” (a publication for financial remedy practitioners)
• Emma also lectures regularly on a range of tax-related topics.
• “Section 104: returns relating to LLP not carrying on business etc with view to profit”. Article in British Tax Review, No 4, 2020

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

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)