Emma Pearce

  • Call: 2014


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


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


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

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)


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