Emma is a barrister specialising in private client tax and trust work- particularly in relation to capital taxes such as BPR and APR Visiting Professor of Law at Oxford University.
Emma is the author of Trust Taxation and Private Client Tax Planning, 5th edition, Sweet & Maxwell (March 2024); co-editor of Dymond's Capital Taxes, co-author of chapter in IFS Mirrlees Report on Taxation of Wealth and Wealth Transfers; co-author of STEP/Parliamentary report on inheritance tax. Author of chapter in Dynamics of Taxation Essays in Honour of Judith Freedman, October 2020, entitled 'Does an inheritance tax have a future? Practical options to consider'.
Various secondments to UK's HM Treasury and HMRC including advising on foreign domiciles, trusts, statutory residence test, IHT and residential property. Member of STEP's Technical Committee and Joint Chair of Chartered Institute of Taxation (CIOT) Succession Committee (international); former Council Member and fellow of CIOT. Former Member of the GAAR Advisory Board. Co-author of Final 2020 report on Taxation of Wealth by Wealth Tax Commission December 2020.
