Pump Court Tax Chambers

John Avery-Jones

John Avery Jones has sat as a judge in the Tax Tribunals for over 20 years – the latter ten years on a full-time basis. Over that time he has encountered and decided every conceivable tax dispute from small personal tax cases to the largest corporate tax disputes. He is available to act as mediator or arbitrator (sole or joint) and has chaired arbitration panels under the EU Arbitration Convention and under Tax Treaties.

Rupert Baldry KC

Rupert Baldry has been at Pump Court Tax Chambers since 1993. He specialises in tax law and its application to companies, trusts and individuals. His work is a balance between advisory work and litigation. Rupert is a highly experienced litigator and has been involved in a wide range of interesting and high profile tax cases such as Sempra Metals (compound interest), FII GLO (EU law and the corporation tax regime), Jones vs Garnett (settlements), Sinclair Collis (VAT and property), Trustees of the BT Pension Scheme (foreign dividends and pension funds).

Barbara Belgrano

Barbara is an experienced tax barrister who advises and acts across all areas of tax law including personal tax, corporate tax, VAT and other indirect taxes. She is ranked a leading tax junior for corporate tax, indirect tax and private client tax in both Chambers UK Bar and Legal 500. She is also ranked for private client tax in Chambers HNW and Chambers Global. The directories note she is “absolutely terrific”, is “technically excellent” and provides “clear, powerful advocacy” whilst being “an absolute pleasure to work with – highly diligent, responsive and practical”. As well as acting on her own account, she also frequently supports leading silks on significant, complex cases. Barbara has experience in the context of settlement negotiations (including mediation) as well as appearing in tribunal and court. Barbara is Junior Counsel to the Crown – “A” panel

Calypso joined Chambers as a full tenant on 7th October 2020 after completing her twelve-month pupillage. She accepts instructions in all areas of Chambers’ practice including personal tax, corporate tax, VAT, stamp taxes, customs duties and international tax. Calypso is qualified to accept instructions under the Public Access Scheme.

Charles Bradley

Charles practises in all areas of revenue law. He regularly appears as sole counsel in the tax tribunals, for both taxpayers and HMRC. He is qualified to accept public access instructions.

Thomas practises in all areas of taxation. He appears regularly in high-profile cases, both for the taxpayer and HMRC, at all levels of the tribunal and court system. He regularly advises taxpayers both on prospective transactions and during HMRC investigations. He contributes to Mortimer on Company Directors, Halsbury’s Laws on Stamp Duty as well as Tax Litigation Handbook. Corporate, business and employment: Thomas has been involved in some of the most significant recent cases on the taxation of LLPs and partnerships, such as HFFX, BlueCrest and Boston Consulting, appearing against some of the most eminent silks at the Tax Bar. Other significant cases have involved corporate finance (Syngenta) and regulatory settlements (ScottishPower). He advises on all aspects of business taxation, including corporate restructuring, partner and employee remuneration and pensions. He has a particular interest in Research and Development matters involving software. Private client: Thomas advises extensively on private client matters such as the taxation of estates and UK/offshore trusts, including applications to set aside transactions before English courts and overseas jurisdictions, where he provides statements of the UK tax position for foreign courts. He also advises on the tax issues arising from divorce proceedings. Indirect tax: Thomas’ expertise covers all areas of indirect tax including VAT, SDLT and customs duties, including export procedures and classification. He was involved in the Judicial Review of the introduction of VAT on private school fees.

Emma Chamberlain

Emma Chamberlain specialises in tax and trust advice for private clients, trusts and charities. Her practice is focused particularly on IHT and CGT as well as advising non-residents, new arrivers, foreign domiciliaries and trustees. She frequently advises on taxation issues in connection with divorce and family issues, on BPR and APR and on residence, remittance and domicile enquiries. Emma is co-author of a number of leading text books including "Trust Taxation & Estate Planning" (5th Edition), Sweet & Maxwell (May 2024) and Dymonds Capital Taxes. She regularly writes for Tax Journal, Private Client Business, Tax Adviser and British Tax Review (see Related Resources) and in 2020 she was one of the three co-authors of the final report produced by the Wealth Tax Commission on the topical issue of whether an annual or one off wealth tax was feasible for the UK. She is Visiting Professor of Law at Oxford University and also Visiting Professor at the LSE. She is a keen cellist and performs in a variety of chamber music groups.

Sadiya Choudhury KC

Sadiya has a broad practice across all areas of direct and indirect tax law. She specialises in advice on complex and usually novel points of law. She frequently litigates high value cases for both taxpayers and HMRC in the tax tribunals and other courts as both sole and lead counsel. She has a particular interest in excise and customs duties. She also accepts instructions in relation to tax issues which have arisen in other areas of the law, such as ancillary relief proceedings. She also has considerable experience of judicial review proceedings. Sadiya is: “very much in demand as an advocate, she has a strong sense of what is practical and commercial and a very good manner with clients.” Before taking silk, Sadiya was a member of the Attorney General’s A Panel and regularly appeared on behalf of HMRC, the National Crime Agency and other government departments. She is happy to accept instructions under the Public Access scheme. She contributed two chapters to the Pump Court Tax Chambers Tax Litigation Handbook and also lectures regularly on a number of tax-related issues. Sadiya speaks Urdu (in which she is bilingual), Hindi and Punjabi. Sadiya’s full profile, including details of her areas of specialism and recent cases, can be found here: Sadiya Choudhury KC | Pump Court Tax Chambers

Oliver practices in all areas of tax law. In addition to an all encompassing advisory practice, he has a busy litigation practice, regularly representing taxpayers, HMRC and the National Crime Agency in the tax tribunals and appellate courts. He is also regularly instructed in tax professional negligence cases by both claimants and defendants. Oliver is qualified to accept Public Access instructions.

Sarah Dunn

Ben is a highly-regarded junior with a broad tax practice encompassing both litigation & advisory work across a wide range of industry sectors, including large multinationals, owner-managed businesses & high-net worth individuals. His specialisms include corporate, private client, indirect tax and judicial review. He acts in commercial/chancery proceedings with tax aspects, including professional negligence, trusts, partnerships, insolvency, and property, and cases concerning digital assets. Ben regularly appears in significant cases, including before the Court of Appeal, Supreme Court and Court of Justice of the European Union. Recent high-profile cases include Align Technology [2025] UKFTT 462, MR Currell Ltd [2024] UKUT 00404, B&M Retail Limited [2024] UKUT 00409, JD Wetherspoon [2025] UKFTT 658, Redevco Properties UK1 Limited & Trustees Panayi Settlements [2024] UKUT 00319, Payroll & Pension Services (PPS Umbrella Company) Ltd [2024] EWCA Civ 995, Brown [2024] EWCA Civ 92, Telent Technology Services Ltd [2024] UKUT 00183, Fisher [2023] UKSC 44, Murphy & Linnett [2023] EWCA Civ 497 and Gallaher Ltd (C-707/20). Ben is the editor/co-author of the Tax Litigation Handbook and author of the tax chapters in Sport: Law and Practice (Lewis and Taylor). The legal directories describe him as “technically brilliant and very hard-working”, “an excellent advocate whose style combines attention to detail with persuasive force” and a “formidable advocate.” Full profile: https://www.pumptax.com/barrister/ben-elliott/

David Ewart specialises in all areas of taxation, both corporate and personal, direct and indirect.

Giles Goodfellow KC

Giles' practice covers the full range of advisory work on direct and indirect tax issues. Particular areas of expertise cover corporate reorganisations, employee share incentive schemes, controlled foreign companies’ legislation, tax warranty and indemnity claims, professional negligence, IHT and CGT planning including BPR and APR for family-owned businesses, planning for high net worth individuals, through QNUPS onshore and offshore trusts. He also advises on and appears on behalf of clients in connection with the tax consequences of family breakdown. He has substantial experience in structuring and advising clients on the consequences of stamp duty/SDLT and NIC mitigation arrangements. He has substantial experience and expertise in advising upon and negotiating compromises of Inland Revenue and Customs’ investigation cases. He also sits as an accredited Mediator.

James Henderson

James advises on all the major UK taxes. His work covers corporate tax, VAT and private client taxation as well as customs duties and insurance premium tax. James has extensive experience of taking cases to the tax tribunal and the higher courts. He has been instructed on some of the most significant tax cases of recent years, including for AstraZeneca in its transfer pricing dispute. James works for both taxpayers and HMRC.

Andrew Hitchmough KC

Andrew specialises in all forms of corporate tax and is widely acknowledged as one of the leading indirect tax silks in the country - a VAT and Excise Duty guru. He has one of the busiest and most impressive VAT and indirect tax practices in the UK, and one of the greatest track records of success. Recent examples of his prestigious practice include JP Morgan Chase Bank NA, Mercy Global Consult (in liquidation), Blackrock Investment Management, Hippodrome Casino, TalkTalk Telecom Limited, London Clubs Management, Rank Group, Hastings Insurance Service Limited, University of Cambridge, Invamed Limited and others, MG Rover Group (in liquidation) and others, Bailie Gifford, Lloyds Banking Group, Harley-Davidson, Poundland Limited and Barclays Services Corporation. Much sought after as an advisor and advocate, he regularly appears in the First-tier and Upper Tax Tribunal, the Court of Appeal and the Supreme Court. He lectures frequently on tax-related issues.

Ronan joined Chambers on 2nd October 2018 after completing his twelve-month pupillage. He accepts instructions in all areas of Chambers’ practice including personal tax, corporate tax, VAT, stamp taxes, customs duties and international tax. Ronan is qualified to accept instructions under the Public Access Scheme.

William Massey KC

William’s practice covers all areas of personal and corporate taxation, tax appeals and other tax-related litigation. Seen as the “doyen of the private client world,” William is best known for his expertise in private client tax, particularly in estate tax planning, heritage property, conditional exemption, business and agricultural property reliefs, and trust and succession planning. Recent cases include Murphy & Linnett v HMRC [2023] EWCA Civ 497 in which William led for the taxpayers in the Court of Appeal, successfully challenging HMRC’s interpretation of Extra-statutory Concession B18, conferring on UK resident beneficiaries a right to credit for UK income tax paid by offshore trustees. A significant part of William’s trust and succession planning practice involves Part 8 applications in the High Court under the Variation of Trusts Act 1958, often involving the extension of a trust period and perpetuity period, applications under s.57 Trustee Act 1925, applications under s.48 Administration of Justice Act 1985, and rectification actions. Williams’s full profile, including details of his areas of specialism and recent cases, can be found here: William Massey KC | Pump Court Tax Chambers

David Milne specializes in both direct and indirect tax, especially litigation and dispute resolution. He also accepts appointments as Arbitrator/Mediator.

Peter Nias is a practising tax specialist Barrister at Pump Court Tax Chambers and former partner at the law firm of McDermott Will & Emery UK LLP. Since obtaining CEDR Accreditation as a mediator in 2010 Peter has been focusing his time advising clients on mediation and pre-mediation strategies for resolving tax disputes and has acted as both a mediator and facilitator in tax disputes in the UK. He is a member of CEDR Tax Panel of mediators, being one of the founding members of CEDR Tax Dispute Resolution Panel established in 2012.

Stephen Oliver KC

The first 25 years of Sir Stephen's professional career were spent at the tax Bar, as a tenant of Pump Court Tax Chambers. As advocate and adviser he represented businesses and private clients, dealing with the entire range of taxes. In his judicial capacity, he was required to handle and resolve disputes between the tax authorities and taxpayers over liabilities to every type of tax and duty, direct and indirect. Sir Stephen retired from the bench in 2011

Emma has a broad advisory and litigation practice which covers all major areas of UK revenue law including: Personal tax Corporate tax VAT and other indirect taxes Stamp duty and SDLT Customs and excise duties

Laura practises in all areas of taxation, acting in the course of disputes and litigation and offering planning and compliance advice. Her direct tax practice covers personal and corporate taxes and her indirect tax practice includes VAT, SDLT and landfill tax. She has in recent years appeared in a number of high-profile cases, both for the taxpayer and HMRC. Indirect tax: cases include JP Morgan Chase Bank, BlackRock Investment Management and Brockenhurst College. Her recent matters have covered financial services, insurance, pensions, education, charities and travel. Corporate, business and employment tax: cases include BlueCrest (salaried members legislation), Dunsby & Clipperton (taxation of distributions and interaction with settlements legislation) and Charles Tyrwhitt (national insurance contributions). She also has particular expertise in litigating tax disputes relating to pensions (e.g. Dalriada and Morgan Lloyd Trustees) and oil-related activities (e.g. Sentinel Marine, in the Falkland Islands). Private client tax: Laura regularly provides private client tax advice, including advice during HMRC enquiries and investigations, as well as acting in litigation on personal tax. She has particular expertise in residence and domicile issues, and issues arising from trusts.

Kevin Prosser KC

Kevin Prosser is widely recognised and consulted in all types of Revenue work. He has a particularly strong litigation practice. He is the current Head of Chambers.

James Rivett KC

James practises in all areas of revenue law. His practice includes advice and litigation in the following areas: personal tax, corporate tax, VAT and other indirect taxes.

Laura practices across all areas of Pump Court Tax Chambers’ practice including personal tax, corporate tax, VAT, stamp taxes, customs duties and international tax. She is on the Attorney General’s C Panel and also qualified to accept instructions under the Public Access Scheme. Laura regularly provides content (talks, articles, podcasts) on tax-related issues. Laura’s full profile, including details of her areas of specialism and recent cases, can be found here: Laura Ruxandu | Pump Court Tax Chambers

John Tallon qualified as a Chartered Accountant in 1970 and has been a Member of Chambers since 1976, taking Silk in 2000. John advises on all forms of revenue law. His accountancy background provides a very good base for particular areas of expertise encompassing, inter alia, owner-managed businesses and tax investigation work. He advises both taxpayers and HMRC. An accomplished lecturer, John has the ability to communicate the effects of complex legislation, and tax-effective solutions to particular problems, to lay clients in an understandable and user-friendly manner. John has appeared for both taxpayers and HMRC in the First-Tier Tribunal (previously the Special Commissioners) and for taxpayers in the High Court.

Roger Thomas KC

Roger’s advisory practice covers a wide area of both direct and indirect tax issues. Roger has a particular reputation for his technical appreciation and understanding of complex tax matters and his ability to present them in a succinct and palatable form to both court and client. His practice is evenly balanced between litigation and advisory work.

Richard Vallat practises in all areas of revenue law. His practice includes advice and litigation in the following areas: personal tax, corporate tax, VAT and other indirect taxes, stamp duty, stamp duty land tax and tax-related litigation including professional negligence. Richard is qualified to accept Public Access instructions.

Jeremy White’s practice covers advice and litigation in both civil and criminal matters regarding international trade and Customs & Excise law. He specializes in trade barriers and trade preference, especially when involving classification, origin, customs valuation and other technical issues. He has been instructed to represent clients in disputes with the Customs Authorities of Belgium, Cameroon, Ireland, India, Kenya, Korea, Thailand, Turkey and the UK. Landmark cases have included Terex C-430/08, Pace C-288/09 and Invamed C-198/15 Jeremy is qualified to accept Public Access instructions.

Elizabeth Wilson KC

Elizabeth has built an outstanding name in the corporate tax arena acting for both taxpayers and HMRC. Her expertise is extensive covering issues such as unallowable purpose and capital allowances. She also specialises in personal tax and her work covers trusts both onshore and offshore, remittance reliefs, double tax treaties and all aspect of CGT/IHT planning. Elizabeth advises on corporate tax transactions, stamp duty and stamp duty land tax. Elizabeth has acted in some of the leading cases in the above areas including: Orsted, Kwik-Fit, JTI Acquisitions, Oxford Instruments, Travel Document Service, Versteegh, the Part 8C Litigation, the Franked Investment Income Group Litigation, MXC Dunlin, David Hannah, Newton-Young, Fanning, Balfour, Smallwood, Parry and Jasper Conran. Until taking silk, Elizabeth was on the Attorney General's A panel. She is co-editor of International Trust and Estates Law Reports, selecting key cases from jurisdictions worldwide and providing concise and practical summaries for practitioners. She has been a contributor to Taxation of Loan Relationships and Derivatives.

Quinlan joined Chambers on 1st October 2017 after completing his twelve month pupillage. He accepts instructions to act and advise in all areas of Chambers’ practice including private client, property, corporate, employment, VAT, international tax, and customs and excise duty. Quinlan is qualified to accept instructions under the Public Access Scheme.

. Jeremy Woolf is a very experienced leading tax barrister. His advisory and contentious practice is wide-ranging, covering direct and indirect tax issues, including transactions in land, transactions in securities, transfers of assets abroad, inheritance tax the taxation of onshore and offshore trusts, EBTs, personal and corporate residence, domicile, taxation of mixed member partnerships, HMRC investigations and VAT and SDLT. Contentious work includes contractual, negligence, judicial review and variation of trust act and rectification proceedings and contractual disputes raising tax issues. Issues connected to tax and human rights and EU law and retained EU law post Brexit have been a long-term interests of his. He has appeared in three references to the Court of Justice to the European Union relating to VAT. He has also made applications to the European Court of Human Rights. He was chair of the CIOT European and Human Rights working group and was also its alternate representative on the European Commission’s Expert Group on removing tax problems facing individuals who are active across borders within the EU. He is chair of the fiscal committee of CFE Tax Advisors Europe and was one of its representatives on the European Commission VAT Expert Group until he had to retire on account of Brexit. He has been awarded a certificate of merit by the CIOT for his work in these areas. He is a member of the VAT Practitioners Group, CIOT, Stamp Taxes Practitioners Group, Revenue Bar Association, Chancery Bar Association and Administrative Law Bar Association.

Zizhen has been consistently ranked for her tax expertise in the legal directories and is regularly shortlisted as/awarded Tax Junior of the Year. Possessing a depth of experience across the spectrum of tax issues, in addition to experience in commercial matters, Zizhen is particularly well noted for her extensive experience in indirect tax. Her practice has spanned a number of high-profile cases, most recently in VAT, landfill tax and SDLT, in addition to other areas. Described by clients and colleagues as having “a deep knowledge and understanding of tax”, she is seen as “brilliant, bright, hard-working and focused”, “meticulous in her approach”, “client friendly” and “an excellent junior”. Zizhen is noted for her “impressive” advocacy in court as well as outstanding drafting. When advising, Zizhen is described as “creative and very, very good with technical arguments” and for having the “ability to cut through to the heart of an issue”. As well as a wide-ranging advisory practice, Zizhen has a wealth of litigation experience in both trial and appellate advocacy, having appeared as sole advocate in the Supreme Court, the Court of Appeal, the High Court, the Upper Tribunal, and the First-tier Tribunal, as well as having appeared in the European Court of Justice. Zizhen’s full profile, including details of his areas of specialism and recent cases, can be found here: Zizhen Yang | Pump Court Tax Chambers

David is an experienced litigator and adviser who is known for being "an absolutely exceptional barrister who combines excellent intellect with a down-to-earth and friendly approach". David’s practice covers a wide range of tax law areas and related fields: Personal tax Corporation tax International tax disputes/investment agreement arbitration VAT Public law (particularly tax related) Professional Negligence (particularly tax related) In addition to the above, David regularly advises on the tax aspects of divorce and the taxation of damages awards/settlement agreements. In terms of tax advice, David's sector experience is wider ranging including: Financial institutions and general commercial Private clients and hedge funds Sports clubs and sports professionals Professional firms Charities David’s full profile, including details of his areas of specialism and recent cases, can be found here: David Yates KC | Pump Court Tax Chambers