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Emma Tuppen

Emma Tuppen

Of Counsel

Contact
T +44 20 7067 3482
CMS Cameron McKenna Nabarro Olswang LLP
Cannon Place
78 Cannon Street
London
EC4N 6AF
United Kingdom
Languages English, French

Emma is Of Counsel in the Tax Department.

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Education

  • 2006 – CTA, Chartered Institute of Taxation
  • 2001 – LPC, Nottingham Law School
  • 2000 – LLB, University of Warwick
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Expertise

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31 May 2019
Stamp Duty Land Tax (“SDLT”): anti-avoid­ance rule may ap­ply in ab­sence...
A re­cent Eng­lish court de­cision sug­gests that the SDLT gen­er­al anti-avoid­ance rule (Sec­tion 75A Fin­ance Act 2003) may be of wider ap­plic­a­tion than pre­vi­ously thought, and sig­ni­fic­antly wider than in­dic­ated...
30 August 2018
Ser­vices be­ne­fit­ing from the Cost Shar­ing Ex­emp­tion may be VAT­able
On 31 Ju­ly 2018, HM­RC is­sued a Busi­ness Brief con­firm­ing a change in policy in re­spect of the VAT Cost Shar­ing ex­emp­tion (“CSE”). From 15 Au­gust 2018, cost shar­ing groups (“CSG”) may need to re­gister...