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Emma Chamberlain

Emma Chamberlain CTA OBE is a barrister at Pump Court Tax Chambers and visiting professor of law at Oxford University and LSE International Inequalities Institute. She can be contacted by email: echamberlain@pumptax.com.

 

ARTICLES
Obituary: Chris Whitehouse
It is with great sadness that we report the death of barrister Chris Whitehouse on 16 November....
23 November 2021
Should the UK have a wealth tax?
Wealth tax – worth the hassle?
01 December 2020
Carrot and stick

Reviewing the latest consultation paper on domicile reform

02 August 2011
HMRC debacle?
The efficacy of home loan schemes is in question. EMMA CHAMBERLAIN and CHRIS WHITEHOUSE explain why
01 February 2011
Caught in the crossfire?
EMMA CHAMBERLAIN suggests that the aim of the proposed targeted anti-avoidance legislation and its accompanying guidance could be substantially improved.
18 April 2007
Lack of trust?
EMMA CHAMBERLAIN updates readers on immediate post-death interest in light of recent Treasury changes.
29 June 2006
POA and the common man
EMMA CHAMBERLAIN takes a detailed look at the effect of pre-owned assets tax on the ordinary person.
19 January 2006
The next stage

EMMA CHAMBERLAIN takes a practical look at the Revenue's guidance notes on pre-owned assets.

28 April 2005
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Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death
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Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package Private schools challenge VAT on fees
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Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability
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This week's opinion: 14 November 2024 Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package
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