Emma Chamberlain | Tax Adviser

picture-14821.jpg

Barrister CTA (Fellow), Pump Court Tax Chambers,

Emma Chamberlain CTA TEP OBE is a barrister at Pump Court Tax Chambers. The much enlarged 5th edition of Chamberlain and Whitehouse Trust Taxation and Private Client Tax Planning was published in April 2024 and an update will be published next year. She is joint chair of the Private Client (International) Committee of the Chartered Institute of Taxation.

New hurdles to overcome

By Emma Chamberlain | April 1, 2021

In my first article in the March issue of Tax Adviser, I considered how home loan arrangements were set up and HMRC’s hi...

Inheritance tax and trusts

Keeping it in the family

By Emma Chamberlain | March 2, 2021

The home loan scheme (or, as it is sometimes known, the ‘double trust’ scheme) became a popular way of avoiding inherita...

Inheritance tax and trusts

Personal tax

Before death do us part

By Emma Chamberlain | October 1, 2015

Assets can be transferred between husband and wife or civil partners or same-sex spouses of the same domicile without at...

Inheritance tax and trusts

Capital split

By Emma Chamberlain | June 1, 2015

On divorce, the assets must be divided up as the couple agree or, if no agreement is reached, as the Family Court ultima...

Personal tax