Name: Ben Elliott Chambers: Pump Court Tax Chambers Location: London University: St John’s College, University of Oxford Degree: History
when they do arise, they’re generally matters for the accountants to resolve.”
He points out that “the range of legal issues that arise in tax cases is demonstrated by the fact that many of the leading cases in other areas of law are actually tax cases. For example, Pepper v Hart is a leading statutory construction case, Vandervell v IRC is an important trusts case, and Unilever is the key case on legitimate expectation in judicial review – these are all tax cases. Overall, it’s the variety of legal issues that arise in a tax practice that I find refreshing – the only constant is that those issues will rarely be straightforward!” What does it take to be a tax barrister? You certainly don’t need a background in tax to secure pupillage at a tax chambers. “Most junior members of our chambers had no experience at all of tax law before they started their pupillage and had only done a law undergraduate degree or Graduate Diploma in Law (GDL),” says Ben. “Among juniors at Pump Court, the split between law graduates and those who converted via the GDL is roughly 50-50 – and unlike in some other chambers, it’s rare for pupils to have done a postgraduate degree or PhD in law. Tax legislation is too broad and varied for anyone to know anything but a fraction of it, so the most important skill of a junior tax barrister is to be able to get on top of new areas of law and legislation very quickly. Personally, I find being asked to advise or litigate an area that you have no experience of – or indeed which may never have been considered by the courts in detail before – to be one of the most satisfying parts of the job.” You also don’t need to be good at maths to succeed in this area of law. “Our cases are generally determined on points of principle – ‘all or nothing’ issues’,” he explains. “For example, ‘if the correct statutory construction is A then this income/receipt is taxable,’ or ‘if B falls within this statutory description then it is exempt from tax’. There’s rarely a dispute about the amount that’s due once the points of principle have been determined – and even
Ben emphasises that there are no special qualifications needed to be a tax barrister. “Like any other barrister, a tax practitioner has to be bright, hard-working, practical and able to absorb and analyse considerable volumes of information very quickly”, he explains “What perhaps sets the tax Bar apart is that you also have to be very creative – many of your cases will involve litigating on issues and legislation that have never been before a court before so you have to be able to form your own views and arguments. Equally clients seek practical answers to their tax problems so an advisor has to be able to come up with solutions that are not only legally correct but are also commercial.” For those whose interest has been piqued, Ben sums up the appeal of this diverse area: “Overall, the tax Bar is the place for those who like challenging and varied legal and factual problems. This area is very rewarding, both intellectually and financially, and is far more accessible than most applicants think. If you’re attracted by diverse and challenging legal problems, a mixed litigation and advisory practice, and having the opportunity as a junior to conduct your own cases while also working with some of the best minds in the legal profession, you should seriously consider applying to the tax Bar.”
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