Pump Court Tax Chambers

In Investment & Securities Trust Limited the UT considered the exemption from the higher rate of SDLT and the relief from ATED, for interests acquired and held exclusively for development & resale in the course of a trade in relation to an option. tinyurl.com/4wmk775z

Richard Vallat KC acted for HMRC in GW Martin & Co Ltd & Anor v HMRC. The judgment is now out dealing with the topic of tax avoidance and whether payments earnings were within ITEPA 2003 s 62. tinyurl.com/2m98jz2f

Sign up for PRT Conference on Taxation of Rural Land & Business Conference on 25 Nov 2025 with Michael Thomas KC chairing, William Massey KC speaking.

The conference brochure and booking form are here: tinyurl.com/3syhrt6u

In Episode 1 of Season 2 of the Pump Court Tax Chat, Zizhen Yang and Joshua Stevens take a look at environmental taxes, in particular landfill tax and the forthcoming carbon border adjustment mechanism (CBAM).

tinyurl.com/myudw5eb

We are delighted to announce that Pump Court Tax Chambers won Tax Set of the Year whilst Thomas Chacko won Tax Junior of the Year.

Congratulations to all the other winners.

Thank you to all the delegates at our VAT Conference 2025 for making it such an interactive and interesting event.

The speakers covered a wide range of areas - input tax, VAT litigation strategy, complex supplies, classification, real estate, financial services, EU law & customs.

#VAT

Last chance to buy tickets for our VAT conference.

Tickets cost £550 + VAT and you can see the full programme on our website (pumptax.com).

If you are VAT practitioner, this is an excellent chance both to catch up on the latest thinking and network with fellow professionals.

#VAT #VATconference

We are delighted to announce that we have three shortlistings at the forthcoming Chambers and Partners UK Bar Awards for:

✹ Tax Set of the Year

✹ Tax Silk of the Year - David Ewart KC

✹ Tax Junior of the Year - Ben Elliott

Congratulations to everyone on the shortlist.

We are pleased to announce that Barbara Belgrano has been elevated to the Attorney General’s A Panel and Quinlan Windle to B Panel with effect from 1 Sept 2025.

Catch up with the latest #pumpcourttaxchat in which Thomas Chacko & Quinlan Windle discuss beneficial tax treatments available for expenditure on R&D: tinyurl.com/dbafkyca

Quinlan Windle and Sam Glover acted for the taxpayers in Medpro Healthcare & Kalvinder Ruppai v HMRC - an important case on when a taxpayer can bring a late appeal.

You can find more details here: tinyurl.com/3sx4sar6

@pumptax.bsky.social retains Band 1 ranking in Chambers & Prs HNW along with 15 individual rankings.
#privateclienttax #hnw

We are delighted to announce that we have been shortlisted for 4 awards at this year’s Legal 500 Bar Awards:

* Chambers of the Year

* Tax Chambers of the Year

* Tax Silk of the Year – David Yates KC

* Tax Junior of the Year – Thomas Chacko

Congratulations to all those shortlisted.

In the latest Pump Court Tax Chat, Rupert Baldry KC & Sadiya Choudhury KC examine how the customs and excise duty regime is operating post-Brexit.

Listen on your usual podcast channel or click here: tinyurl.com/4tfzkhjb

You may also be interested in our other podcasts: tinyurl.com/v343ssn8

The FTT allowed the taxpayer’s appeal in Performance Leads Ltd v HMRC against HMRC’s refusal to repay overpaid VAT, on the basis that the Appellant qualified for the financial intermediaries exemption.

Read the judgment here: tinyurl.com/bdhtsvpe

We are delighted to announce that Sam Glover has been shortlisted for Barrister of the Year at the Citywealth Leaders List Future Leaders Award 2025.

Congratulations to all who have been shortlisted.

Peter Nias and Ben Elliott consider a recent practice statement and other measures supporting the greater use of ADR in their article for @taxjournal. Read more here: tinyurl.com/3uaczw3n

Andrew Hitchmough KC and Barbara Belgrano are speaking at the annual VAT Practitioners Group (VPG) Conference on 13 June 2025.

Andrew and Barbara will be giving a VAT case update.

Event tickets start from £325 + VAT.

Find out more and book here: tinyurl.com/32ut4k27

Tickets now on sale for the Pump Court Tax Chambers VAT conference.

Date: 25 September 2025
Venue: County Hall, Belvedere Road, London SE1 7PB

Cost: Early bird - £495 + VAT
After 2nd August 2025 - £550 + VAT

Buy your tickets here: lnkd.in/epQ7BBBu

In Scatola & Ors v HMRC [2025] UKUT 00156 (TCC) the Upper Tribunal confirmed the approach to determining whether HMRC have opened a valid SDLT enquiry.

Read more here: tinyurl.com/yc57z62k

Excellent Non-dom Tax & FIG conference this week hosted by @TL4PrivClient.

Calypso Blaj gave a well-received update on recent cases and judicial trends in domicile.

Find out more information on topical tax issues on our website - lnkd.in/eQRMQhhS.

#nondom

We are delighted to announce that David Yates KC won Barrister of the Year at the Citywealth Magic Circle Awards 2025.

Congratulations to all the other winners.

You can view the full shortlist here: tinyurl.com/4y394kma

Tickets now available for our Finance Bill Update on 18 June 2025.

Cost: £55 + VAT

Venue: Large Pension Room, Gray's Inn WC1R 5ET

17:00 registration for 17:15 - 18:45 seminar followed by refreshments.

Book tickets here: lnkd.in/esgDK7HU

We are delighted to have been shortlisted in 5 categories at the Legal Cheek Awards 2025:

★ best chambers for quality of work

★ best chambers for training

★ best chambers for colleague supportiveness

★ best chambers for work life balance

★ best chambers for legal tech

Elizabeth Wilson KC is speaking at the ThoughtLeaders 4 Private Client conference at The Dilly, London on 3 June 2025.
She will be discussing the post-2026 tax and estate planning once the new rules arrive.

You can see the full agenda and book here: tinyurl.com/2u2mynp2

Calypso Blaj is speaking at the prestigious ThoughtLeaders4 Non-Dom Tax & FIG Forum on 20th May.

Calypso will be giving an update on recent cases and judicial trends in domicile.

You can find out more and register here: tinyurl.com/3tw3nv75

The CA has released its decision dismissing the taxpayer’s appeal in Beard v HMRC.

The dispute was whether the distributions were (i) “dividends” and (ii) not “of a capital nature”, such as to fall within s.402 ITTOIA 2005.

Read more here: tinyurl.com/2mycyvbd

In Align Technology Switzerland GmbH v HMRC [2025] UKFTT 462 (TC), the FTT ruled that Invisalign clear aligners qualify for VAT medical exemption as they are “dental prostheses” within the meaning of Group 7, Sched 9 to the VAT Act 1994.

Read more here: tinyurl.com/27rf8zaz

The FTT held that the Order temporarily introducing a reduced rate of VAT for catering services other than excluded “alcoholic beverages” also excluded cider despite not expressly referring to it. Ben Elliott & Joshua Stevens acted for HMRC. Read more here: tinyurl.com/4f94jy89

The next episode of the Pump Court Tax Chat is now out.

Jeremy Woolf and Barbara Belgrano look at how Brexit affects the UK tax position and consider some of ongoing issues.

Find the podcast on your usual channels or click here: tinyurl.com/mrp4bmbs

#pumpcourttaxchat