Emma Chamberlain CTA TEP OBE is a
barrister at Pump Court Tax Chambers.
She is joint chair of the Private Client (International)
Committee of the Chartered Institute of Taxation. The
views expressed in this article are the author’s. Emma
is co-author of the recently published (and much
enlarged) 5th edition of Chamberlain and Whitehouse
Trust Taxation and Private Client Tax Planning.
Email: clerks@pumptax.com.
