Career
Ben is a highly-regarded junior with a broad tax practice encompassing both litigation & advisory work across a wide range of industry sectors, including large multinationals, owner-managed businesses & high-net worth individuals.
His specialisms include corporate, private client, indirect tax and judicial review.
He acts/advises in commercial/ and chancery proceedings with tax aspects, including cases concerning professional negligence, trusts, partnerships, insolvency, family law, and property conveyancing, and cases concerning crypto digital and blockchain assets.
Ben regularly appears in significant cases, including before the Court of Appeal, Supreme Court and Court of Justice of the European Union. Recent high-profile cases include Align Technology Switzerland GmbH [2025] UKFTT 462 (TC), MR Currell Ltd [2024] UKUT 00404 (TCC), B&M Retail Limited [2024] UKUT 00409, JD Wetherspoon PLC [2025] UKFTT 658 (TC), Redevco Properties UK1 Limited & Trustees of the Panico Panayi Accumulation and Maintenance Settlements [2024] UKUT 00319 (TCC), HMRC v Payroll & Pension Services (PPS Umbrella Company) Limited Ltd [2024] EWCA Civ 995, Brown [2024] EWCA Civ 92, Telent Technology Services Limited Ltd [2024] UKUT 00183, Fisher [2023] UKSC 44, Murphy & Linnett [2023] EWCA Civ 497 and Gallaher Ltd (Case C-707/20).
Ben is the editor/co-author of the Tax Litigation Handbook and author of the tax chapters in Sport: Law and Practice (Lewis and Taylor). The legal directories describe him as “technically brilliant and very hard-working”, “an excellent advocate whose style combines attention to detail with persuasive force” and a “formidable advocate.”
Full profile: https://www.pumptax.com/barrister/ben-elliott/
