London Bar
Pump Court Tax Chambers
Barristers
Ben Elliott
Pump Court Tax Chambers, London
- Phone020 7414 8080
- Email[email protected]
- Profilewww.pumptax.com
Position
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/
Career
2012: Called to the Bar (Middle Temple) October 2013: Pupillage, Pump Court Tax Chambers July 2014 – October 2014: Seconded to HM Revenue & Customs Solicitors October 2014: Tenant, Pump Court Tax Chambers December 2014 – March 2015: Seconded to PwC Legal LLP (Tax Litigation Team) February 2017: Appointed Junior Counsel to the Crown – “C” panel August 2020: Appointed Junior Counsel to the Crown – “B” panel
Education
2007-10 – History BA (Double First) – St John’s College, Oxford 2010-11 – Graduate Diploma in Law (Distinction) – College of Law, London 2011-12 – Bar Professional Training Course (Outstanding) – College of Law, London 2010-12 – LL.B. (First Class) – College of Law, London
Mentions
London Bar
Tax: VAT and excise
Leading junior1 ‘Strong advocate, with a keen eye for detail. A professional yet personable approach. Has an intellectual and commercial mindset.’
London Bar
Tax: personal
Leading junior1‘A strong advocate both orally and in writing. Sharp and polished approach to his work. His passion for the law provides clients reassurance that their case is in the right hands.’
London Bar
Tax: corporate
Leading junior2‘Ben is a formidable advocate. He knows which arguments to focus on and always articulates them with lucidity, no matter how complex the underlying tax issues are. He is also hard working and really gets to grips with the details of the case.'
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