Emma Pearce

Pump Court Tax Chambers

Emma has a broad advisory and litigation practice which covers all major areas of UK revenue law, including personal tax, corporate tax, VAT and SDLT. She regularly advises on private client matters for individuals, trustees and family businesses (both UK and international).

Emma was appointed Junior Counsel to the Crown - "C" panel in 2018. In 2018/2019, she spent six months on secondment at Withers LLP in their private client team.

Contributed to

3

Non-resident non-domiciliaries wishing to benefit UK residents

Practice notes

This Practice Note, written by Emma Pearce, Barrister of Pump Court Tax Chambers, considers the tax implications of gifts from individuals who are neither resident nor domiciled in the UK to individuals who are resident, or may become resident, in the UK.

Private Client

Non-resident non-domiciliaries—income tax and capital gains tax issues

Practice notes

This Practice Note, produced in partnership with Emma Pearce, Barrister, of Pump Court Tax Chambers, considers individual clients who are not UK resident / non-resident and not domiciled in the UK and the income tax and capital gains tax (CGT) issues arising for such clients.

Private Client

UK home ownership structures for non-UK domiciliaries—table

Practice notes

This table, created by Emma Pearce (Barrister) of Pump Court Tax Chambers, compares the main taxes applicable in UK home ownership structures for non-UK domiciliaries and should be read with the UK home ownership structures for non-UK domiciliaries—outline. It covers IHT, CGT, PPR, ATED, the 15% SDLT rate and Higher rate SDLT (standard rates plus 3%).

Private Client