🚩Book for Informa's Offshore Taxation after the TA & the Finance (No 2) Bill 2025.
Emma Chamberlain discussing:
➡BPR & APR planning before 6 April 2026 & after 5 April 2026
➡other F2B 2005 provisions on IHT & settlements
Agenda & book tickets here:https://bit.ly/4r8nnXD
📢 Listen to the latest episode of the #PumpCourtTaxChat!
Laura Poots KC & Thomas Chacko discuss classification or characterisation in complex VAT supplies: tinyurl.com/bdenhtxp
➡ This is the latest of a wide range of discussions about different aspects of tax law.
Hackett v HMRC [2026] 00036 (TCC) decision now out. Laura Poots KC acted for HMRC. Find more and a copy of the judgment here: tinyurl.com/3sh465bn
📢Registration now open for RBA Specialist Tax Moot, run in with Inner Temple Mooting Society. First round 12 Mar, Semis/finals 24 Mar.
📌Registration link for competitors: tinyurl.com/4epwpz3t
Judgment out in Outram v HMRC [2026] UKFTT 24 (TC) concerning whether a deliberate error had been made in tax returns when claiming losses:
tinyurl.com/ytzp3ja4
Book your ticket (£55 + VAT) to the next @PumpTax private client tax seminar where Richard Vallat KC, Jeremy Woolf, Emma Chamberlain & Laura Ruxandu will consider the implications of the IHT changes to pensions due to come into effect in April 27: tinyurl.com/4dxdm359
HMRC v The Boston Consulting Group UK LLP and others v HMRC [2026] UKUT 00025 (TCC) is an important case for the tax treatment of long-term incentive arrangements.
Read more about the significance of the judgment and the judgment itself here tinyurl.com/mpp2dake
Farrer & Co & Ben Elliot of @PumpTax are hosting a practical webinar on 29 Jan 26 exploring what advisers need to know about HMRC scrutiny, disputes and reputational risk in enquiries/investigations. Register here: tinyurl.com/hp447pj3
Court of Appeal holds SDLT chargeable under the anti-avoidance charge provision at s75A FA 2003. Read more here: tinyurl.com/bd4nrfn8
Emma Chamberlain has produced three articles for LexisNexis' Tax Adviser magazine looking at IHT in relation to:
☑ trusts & settlements: gifts with reservation of benefit
☑ long-term residence
☑ the shift from domicile to residence
Read them here tinyurl.com/mryey2z3
Judgment out in HMRC v Purity Limited [2025] EWHC 3401 (Ch).
First ever order winding up tax avoidance promoter under s85 FA 2022.
Novel power to wind up “relevant body” (within meaning of POTAS regime) if Court feels just and equitable to do so.
tinyurl.com/yetsbw8w
📢 Join us for an update on marriage and divorce tax issues on 11 Feb 2026.
📣Cost: £55+ VAT
📅Venue: Large Pension Room, Gray’s Inn WC1R 5ET
📌Timing: 17:00 registration, 17:15 – 18:15 seminar, 18:15 drinks and networking
☛Book your tickets here: tinyurl.com/bdn6fuds
We are delighted to announced we have been shortlisted for Chambers of the Year at the Citywealth Magic Circle Awards 2026.
Ben Elliott has also been shortlisted as Tax Barrister of the Year.
We look forward to the awards ceremony on 13th May 2025.
Congratulations to all those shortlisted.
🌟 Are you an aspiring barrister interested in tax?
🏆 Then enter @pumptax's Tax Problem Question Competition 2025/26.
🎉 Prizes to be won including £750 & a mini pupillage for the first place answer.
📢 Entries have to be sent to competitions@pumptax.com by 5pm on 16 Jan 26.
Successful appeal against VAT assessment in D Nuttall UK Ltd v HMRC [2025] UKFTT 01600 TC. Interesting exploration of interaction (and divergence) between contractual arrangements and the economic reality: tinyurl.com/mx462zax
Important UT judgment in Afzal Alimahomed v HMRC [2025] UKUT 428 (TCC) in which Richard Vallat KC & Louis Triggs appeared for HMRC. Read more here:
tinyurl.com/w834dteh
Listen to the latest #pumpcourttaxchat in which David Ewart KC & Laura Ruxandu discuss judicial review in tax cases: tinyurl.com/yh2kxcnv
#judicialreview
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
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
@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
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
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.
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
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
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
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.
🌟 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.
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
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
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
