Pump Court Tax Chambers
@pumptax.bsky.social
Leading UK tax barristers
The FTT has dismissed the appeals in Benson & others v HMRC [2025] UKFTT 1442 (TC).
These were the lead appeals in a widely-used contractor loan scheme with over 700 users.
Read more here: tinyurl.com/36nmxx8y
These were the lead appeals in a widely-used contractor loan scheme with over 700 users.
Read more here: tinyurl.com/36nmxx8y
December 9, 2025 at 8:58 AM
The FTT has dismissed the appeals in Benson & others v HMRC [2025] UKFTT 1442 (TC).
These were the lead appeals in a widely-used contractor loan scheme with over 700 users.
Read more here: tinyurl.com/36nmxx8y
These were the lead appeals in a widely-used contractor loan scheme with over 700 users.
Read more here: tinyurl.com/36nmxx8y
Ben Elliott shortlisted for Tax Barrister of the Year at the Citywealth Magic Circle Awards 2026. The nomination notes he is "one of the new stars in tax advocacy".
#citywealthmagiccircleawards
#citywealthmagiccircleawards
December 8, 2025 at 9:35 AM
Ben Elliott shortlisted for Tax Barrister of the Year at the Citywealth Magic Circle Awards 2026. The nomination notes he is "one of the new stars in tax advocacy".
#citywealthmagiccircleawards
#citywealthmagiccircleawards
@thebarcouncil.bsky.social's Pupillage Gateway now open for applicants to browse vacancies. You can apply from 5 Jan 26 and up to midnight on 22 Jan 26.
@pumptax.bsky.social offering 1 pupillage starting Oct 27.
More here: tinyurl.com/mfwpdstt
#pupillage #pupillagegatway #taxbar
@pumptax.bsky.social offering 1 pupillage starting Oct 27.
More here: tinyurl.com/mfwpdstt
#pupillage #pupillagegatway #taxbar
December 3, 2025 at 11:24 AM
@thebarcouncil.bsky.social's Pupillage Gateway now open for applicants to browse vacancies. You can apply from 5 Jan 26 and up to midnight on 22 Jan 26.
@pumptax.bsky.social offering 1 pupillage starting Oct 27.
More here: tinyurl.com/mfwpdstt
#pupillage #pupillagegatway #taxbar
@pumptax.bsky.social offering 1 pupillage starting Oct 27.
More here: tinyurl.com/mfwpdstt
#pupillage #pupillagegatway #taxbar
Arthur Wong comments on s80 of Finance Act 2025, limited liability partnerships, in Finance Act edition of @thomsonreutersnews.bsky.social's British Tax Review, exploring the scope – and limitations – of this new legislation.
Read his article here: tinyurl.com/3w55r93n
#llps #s80FinanceAct2025
Read his article here: tinyurl.com/3w55r93n
#llps #s80FinanceAct2025
December 1, 2025 at 10:27 AM
Arthur Wong comments on s80 of Finance Act 2025, limited liability partnerships, in Finance Act edition of @thomsonreutersnews.bsky.social's British Tax Review, exploring the scope – and limitations – of this new legislation.
Read his article here: tinyurl.com/3w55r93n
#llps #s80FinanceAct2025
Read his article here: tinyurl.com/3w55r93n
#llps #s80FinanceAct2025
Joint webinar between @pumptax.bsky.social and Ten Old Square at 5pm on 27 Nov 25 postponed as the changes to LLP taxation trailed did not materialise in the Budget.
We will offer a ‘deep dive’ into important LLP tax issues in the New Year.
We will offer a ‘deep dive’ into important LLP tax issues in the New Year.
November 26, 2025 at 4:59 PM
Joint webinar between @pumptax.bsky.social and Ten Old Square at 5pm on 27 Nov 25 postponed as the changes to LLP taxation trailed did not materialise in the Budget.
We will offer a ‘deep dive’ into important LLP tax issues in the New Year.
We will offer a ‘deep dive’ into important LLP tax issues in the New Year.
Don't forget to sign up for webinar on 27 Nov which Ten Old Square + @pumptax.bsky.social are giving on the major changes to the taxation of LLPs anticipated from Autumn Budget 2025.
Details here: tinyurl.com/3wxrrts7
#November2025budget #Autumn2025budget #LLPs
Details here: tinyurl.com/3wxrrts7
#November2025budget #Autumn2025budget #LLPs
November 25, 2025 at 2:53 PM
Don't forget to sign up for webinar on 27 Nov which Ten Old Square + @pumptax.bsky.social are giving on the major changes to the taxation of LLPs anticipated from Autumn Budget 2025.
Details here: tinyurl.com/3wxrrts7
#November2025budget #Autumn2025budget #LLPs
Details here: tinyurl.com/3wxrrts7
#November2025budget #Autumn2025budget #LLPs
In her latest article in LexisNexis's Tax Journal, Emma Chamberlain provides a response to CenTax’s recommendations for ways in which the new non-dom regime could be improved.
You can read the full article here: tinyurl.com/4rhpv7vv
You can read the full article here: tinyurl.com/4rhpv7vv
November 24, 2025 at 1:45 PM
In her latest article in LexisNexis's Tax Journal, Emma Chamberlain provides a response to CenTax’s recommendations for ways in which the new non-dom regime could be improved.
You can read the full article here: tinyurl.com/4rhpv7vv
You can read the full article here: tinyurl.com/4rhpv7vv
Andrew Kidd, Chair and branch officers of STEP City of London are delighted to welcome James Rivett KC to their next technical meeting on 8th December 2025.
James will be analysing the Autumn 2025 Budget.
#autumnbudget2025
James will be analysing the Autumn 2025 Budget.
#autumnbudget2025
November 19, 2025 at 10:41 AM
Andrew Kidd, Chair and branch officers of STEP City of London are delighted to welcome James Rivett KC to their next technical meeting on 8th December 2025.
James will be analysing the Autumn 2025 Budget.
#autumnbudget2025
James will be analysing the Autumn 2025 Budget.
#autumnbudget2025
Many congratulations to David Ewart KC and Ben Elliott who won Tax Silk of the Year and Tax Junior of the Year respectively at the Chambers and Partners UK Bar Awards 2025.
Congratulations also to all the other winners.
Congratulations also to all the other winners.
November 14, 2025 at 10:54 AM
Many congratulations to David Ewart KC and Ben Elliott who won Tax Silk of the Year and Tax Junior of the Year respectively at the Chambers and Partners UK Bar Awards 2025.
Congratulations also to all the other winners.
Congratulations also to all the other winners.
🌟 Are you an aspiring barrister interested in tax?
🏆 Then enter @PumpTax Problem Question Competition 2025/25 (details on our website).
🎉 Prizes include £750 & mini pupillage for first place.
📢 Entries to competitions@pumptax.com by 5pm on 16th January 2025.
🏆 Then enter @PumpTax Problem Question Competition 2025/25 (details on our website).
🎉 Prizes include £750 & mini pupillage for first place.
📢 Entries to competitions@pumptax.com by 5pm on 16th January 2025.
November 5, 2025 at 3:53 PM
🌟 Are you an aspiring barrister interested in tax?
🏆 Then enter @PumpTax Problem Question Competition 2025/25 (details on our website).
🎉 Prizes include £750 & mini pupillage for first place.
📢 Entries to competitions@pumptax.com by 5pm on 16th January 2025.
🏆 Then enter @PumpTax Problem Question Competition 2025/25 (details on our website).
🎉 Prizes include £750 & mini pupillage for first place.
📢 Entries to competitions@pumptax.com by 5pm on 16th January 2025.
Emma Chamberlain speaking at the LSE's event on 1 Dec2025 hosted by the LSE Law School, Centax and the LSE International Inequalities Institute which will look at how the wealth tax conversation has evolved and whether the UK should be looking to implement a wealth tax today.
tinyurl.com/5fvr2ymj
tinyurl.com/5fvr2ymj
November 4, 2025 at 9:11 AM
Emma Chamberlain speaking at the LSE's event on 1 Dec2025 hosted by the LSE Law School, Centax and the LSE International Inequalities Institute which will look at how the wealth tax conversation has evolved and whether the UK should be looking to implement a wealth tax today.
tinyurl.com/5fvr2ymj
tinyurl.com/5fvr2ymj
Decision just out in Boulting v HMRC [2025] UKFTT 1272 (TC) re whether capital treatment was available under s.1033 CTA 2010 for a purchase of own shares and whether the purchase was made for the benefit of a relevant trade.
Read more about the case and see the decision here tinyurl.com/55p6ey6c
Read more about the case and see the decision here tinyurl.com/55p6ey6c
November 4, 2025 at 8:44 AM
Decision just out in Boulting v HMRC [2025] UKFTT 1272 (TC) re whether capital treatment was available under s.1033 CTA 2010 for a purchase of own shares and whether the purchase was made for the benefit of a relevant trade.
Read more about the case and see the decision here tinyurl.com/55p6ey6c
Read more about the case and see the decision here tinyurl.com/55p6ey6c
Emma Chamberlain discusses "Inheritance tax and foreign doms: a welcome simplication?" in the latest edition of Tax Adviser magazine:
tinyurl.com/2fvjnh3f
#nondom #foreigndom #inheritancetax
tinyurl.com/2fvjnh3f
#nondom #foreigndom #inheritancetax
October 30, 2025 at 8:20 AM
Emma Chamberlain discusses "Inheritance tax and foreign doms: a welcome simplication?" in the latest edition of Tax Adviser magazine:
tinyurl.com/2fvjnh3f
#nondom #foreigndom #inheritancetax
tinyurl.com/2fvjnh3f
#nondom #foreigndom #inheritancetax
Join experts including Emma Chamberlain of @pumptax.bsky.social at 18 Nov webinar organised by @lsepoliticsblog.bsky.social to discuss what measures the chancellor should prioritise in her budget when it comes to taxation and spending, wealth and inequality. tinyurl.com/mtsyvnh5
Budget 2025: Rachel Reeves’ most taxing questions
5.00pm Tues 18 Nov | Budget 2025: Rachel Reeves’ most taxing questions | Online public event at LSE
tinyurl.com
October 28, 2025 at 9:37 AM
Join experts including Emma Chamberlain of @pumptax.bsky.social at 18 Nov webinar organised by @lsepoliticsblog.bsky.social to discuss what measures the chancellor should prioritise in her budget when it comes to taxation and spending, wealth and inequality. tinyurl.com/mtsyvnh5
Sadiya Choudhury KC is speaking on ""Unallowable purpose after Blackrock, JTI & Kwik-Fit: is the law now settled?" at the Informa "Tax Controversy Leaders" conference at The Cumberland, London on 6th November 2025.
Click here for the agenda and ticket prices:
informaconnect.com/tax-controve...
Click here for the agenda and ticket prices:
informaconnect.com/tax-controve...
October 17, 2025 at 2:26 PM
Sadiya Choudhury KC is speaking on ""Unallowable purpose after Blackrock, JTI & Kwik-Fit: is the law now settled?" at the Informa "Tax Controversy Leaders" conference at The Cumberland, London on 6th November 2025.
Click here for the agenda and ticket prices:
informaconnect.com/tax-controve...
Click here for the agenda and ticket prices:
informaconnect.com/tax-controve...
The UT decision in Medpro marks a paradigm shift in the procedural law of tax tribunals. Read Stacey Cranmore's article in Tax journal here: www.taxjournal.com/articles/med...
October 16, 2025 at 4:03 PM
The UT decision in Medpro marks a paradigm shift in the procedural law of tax tribunals. Read Stacey Cranmore's article in Tax journal here: www.taxjournal.com/articles/med...
The CA has dismissed the appeal in Mainpay v HMRC which will be relevant to a number of UT appeals re carelessness extended time limits.
Read the judgment here: tinyurl.com/4upnepzb
Read the judgment here: tinyurl.com/4upnepzb
October 16, 2025 at 12:33 PM
The CA has dismissed the appeal in Mainpay v HMRC which will be relevant to a number of UT appeals re carelessness extended time limits.
Read the judgment here: tinyurl.com/4upnepzb
Read the judgment here: tinyurl.com/4upnepzb
Tickets are selling fast for the @pumptax private client tax seminar discussion of the Nov 25 budget. 5pm on 26th November 2025 - book now! www.eventbrite.com/e/first-thou...
First Thoughts on the November 2025 Budget
Richard Vallat KC chairs a discussion with Kevin Prosser KC, Elizabeth Wilson KC and Emma Chamberlain about the November 2025 Budget.
www.eventbrite.com
October 13, 2025 at 8:17 AM
Tickets are selling fast for the @pumptax private client tax seminar discussion of the Nov 25 budget. 5pm on 26th November 2025 - book now! www.eventbrite.com/e/first-thou...
In Investment & Securities Trust Limited the UT considered the exemption from the higher rate of SDLT and the relief from ATED, for interests acquired and held exclusively for development & resale in the course of a trade in relation to an option. tinyurl.com/4wmk775z
October 7, 2025 at 3:16 PM
In Investment & Securities Trust Limited the UT considered the exemption from the higher rate of SDLT and the relief from ATED, for interests acquired and held exclusively for development & resale in the course of a trade in relation to an option. tinyurl.com/4wmk775z
Richard Vallat KC acted for HMRC in GW Martin & Co Ltd & Anor v HMRC. The judgment is now out dealing with the topic of tax avoidance and whether payments earnings were within ITEPA 2003 s 62. tinyurl.com/2m98jz2f
October 7, 2025 at 3:08 PM
Richard Vallat KC acted for HMRC in GW Martin & Co Ltd & Anor v HMRC. The judgment is now out dealing with the topic of tax avoidance and whether payments earnings were within ITEPA 2003 s 62. tinyurl.com/2m98jz2f
Sign up for PRT Conference on Taxation of Rural Land & Business Conference on 25 Nov 2025 with Michael Thomas KC chairing, William Massey KC speaking.
The conference brochure and booking form are here: tinyurl.com/3syhrt6u
The conference brochure and booking form are here: tinyurl.com/3syhrt6u
October 6, 2025 at 11:34 AM
Sign up for PRT Conference on Taxation of Rural Land & Business Conference on 25 Nov 2025 with Michael Thomas KC chairing, William Massey KC speaking.
The conference brochure and booking form are here: tinyurl.com/3syhrt6u
The conference brochure and booking form are here: tinyurl.com/3syhrt6u
In Episode 1 of Season 2 of the Pump Court Tax Chat, Zizhen Yang and Joshua Stevens take a look at environmental taxes, in particular landfill tax and the forthcoming carbon border adjustment mechanism (CBAM).
tinyurl.com/myudw5eb
tinyurl.com/myudw5eb
October 6, 2025 at 10:40 AM
In Episode 1 of Season 2 of the Pump Court Tax Chat, Zizhen Yang and Joshua Stevens take a look at environmental taxes, in particular landfill tax and the forthcoming carbon border adjustment mechanism (CBAM).
tinyurl.com/myudw5eb
tinyurl.com/myudw5eb
We are delighted to announce that Pump Court Tax Chambers won Tax Set of the Year whilst Thomas Chacko won Tax Junior of the Year.
Congratulations to all the other winners.
Congratulations to all the other winners.
September 26, 2025 at 8:59 AM
We are delighted to announce that Pump Court Tax Chambers won Tax Set of the Year whilst Thomas Chacko won Tax Junior of the Year.
Congratulations to all the other winners.
Congratulations to all the other winners.
Thank you to all the delegates at our VAT Conference 2025 for making it such an interactive and interesting event.
The speakers covered a wide range of areas - input tax, VAT litigation strategy, complex supplies, classification, real estate, financial services, EU law & customs.
#VAT
The speakers covered a wide range of areas - input tax, VAT litigation strategy, complex supplies, classification, real estate, financial services, EU law & customs.
#VAT
September 26, 2025 at 8:43 AM
Thank you to all the delegates at our VAT Conference 2025 for making it such an interactive and interesting event.
The speakers covered a wide range of areas - input tax, VAT litigation strategy, complex supplies, classification, real estate, financial services, EU law & customs.
#VAT
The speakers covered a wide range of areas - input tax, VAT litigation strategy, complex supplies, classification, real estate, financial services, EU law & customs.
#VAT
Last chance to buy tickets for our VAT conference.
Tickets cost £550 + VAT and you can see the full programme on our website (pumptax.com).
If you are VAT practitioner, this is an excellent chance both to catch up on the latest thinking and network with fellow professionals.
#VAT #VATconference
Tickets cost £550 + VAT and you can see the full programme on our website (pumptax.com).
If you are VAT practitioner, this is an excellent chance both to catch up on the latest thinking and network with fellow professionals.
#VAT #VATconference
September 15, 2025 at 11:31 AM
Last chance to buy tickets for our VAT conference.
Tickets cost £550 + VAT and you can see the full programme on our website (pumptax.com).
If you are VAT practitioner, this is an excellent chance both to catch up on the latest thinking and network with fellow professionals.
#VAT #VATconference
Tickets cost £550 + VAT and you can see the full programme on our website (pumptax.com).
If you are VAT practitioner, this is an excellent chance both to catch up on the latest thinking and network with fellow professionals.
#VAT #VATconference