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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: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential
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HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules
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Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme
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HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules
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