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, Double First

  • 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

    Contributor to the Trust and Estates Law & Tax Journal and Hamilton on Tax Appeals

    Emma also lectures regularly on a range of tax-related topics

  • Related news
  • Related judgments
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