Emma is a practising barrister, specialising in taxation and trust advice for private clients and charities. Her practice focuses on inheritance tax and capital gains tax planning for high-net-worth non-domiciled individuals, on matters such as estate planning, trust reorganisation and personal tax issues relating to divorce.
With more than 30 years’ experience, Emma has an exceptional understanding of UK tax law, HM Treasury and HMRC. She also has experience of working at both the Treasury and HMRC, advising on foreign domiciliaries, trusts, inheritance tax and residential property.
Emma is the author or co-author of numerous publications including; ‘Trust Taxation and Estate Planning’ (Sweet & Maxwell), Pre-owned assets Income Tax (Sweet & Maxwell) and ‘Dymond’s Capital Taxes’ and a chapter in the ‘IFS Mirrlees Report relating to the Taxation of Wealth and Wealth Transfers’. She has also contributed to ‘Current Issues in Succession Law’, is on the editorial board of British Tax Review and sits on the GAAR Advisory Committee. She has been given an award for exceptional services to the tax profession by STEP in the past and has just stepped down from the Council for the Chartered Institute of Taxation. She is currently sitting on the consultative committee for the Office of Tax Simplification reporting into inheritance tax. In 2017 she was awarded an OBE for services to tax policy. She is currently a Visiting Professor at Oxford University teaching tax law.
Member of Society of Trusts and Estates Practitioners Technical Committee and Chartered Institute
Fellow and Member of the Chartered Institute of Taxation Capital Tax Committee (former chair)
Member of Revenue Bar Association
Member of Chancery Law Association
Admitted as a solicitor in England and Wales
Admitted as a barrister in England and Wales
Emma has received numerous recommendations in the leading legal directories. Chambers UK 2017 describes her as ‘the pre-eminent expert on all matters to do with tax of trusts and offshore trusts. She is top of the tree for that – an absolute star.’ ‘She has extensive knowledge of the field and you know if you get an opinion from her, it’s going to be very difficult for the Revenue to argue against it.’
Chambers and Partners HNW singled her out as Star Individual for “Tax: Private Client” in its 2016 guide, saying ‘She is an expert at inheritance tax and trust work. She also has a background as a solicitor so has a very practical, hand-on approach. She will help you arrive at a solution rather than simply give you answers.’
Legal 500 says ‘she remains the absolute pinnacle of the private client tax Bar’ (2016), is ‘extremely diligent and a real residency expert’ (2015) and ‘very hardworking and frighteningly intelligent’ (2014).
Inheritance tax problems in Finance Bill 2020
The rules on excluded property trusts are due to change with effect from royal assent. These changes are complex, and the new rules can have an unexpected and retroactive effect. Emma Chamberlain explores these rules to determine whether it may be necessary to exclude the settlor going forward as a beneficiary.Read More
Comment: How to reform inheritance tax
The current IHT system is generally regarded as unsatisfactory and generates relatively small sums for HMRC, comprising less than 1% of total tax revenues. Emma Chamberlain OBE discusses the potential for changes to the IHT provisions.Read More
How to handle the reservation of benefit provisions
The reservation of benefit legislation continues to be relevant to IHT planning, and the 2017 changes to foreign domiciliaries have extended its scope and importance. Emma Chamberlain provides a practical guide to navigating the rules.Read More