I am a Senior Associate in Michelmores’ Corporate team, specialising in Corporate Tax. A fair amount of my work involves advising on transactional tax issues alongside the Corporate or Real Estate teams, though I also advise on reorganisations and structuring, employee incentives and real estate tax issues such as SDLT and VAT.
I advise clients on tax efficient investment such as under the EIS and SEIS schemes, as well as on employment tax issues including the IR35 rules. I am also a Chartered Tax Adviser and a member of the Stamp Taxes Practitioners Group.
Advising on the tax for the sellers of a UK trading company, including on EMI options advice and the setting up of a growth share scheme for the sellers remaining in employment with the company post-sale
Advising on the stamp duty, EIS and SEIS implications of the insertion of a new holding company in preparation for a listing on the AIM market of the London Stock Exchange
Leading on the setting up of an EMI option scheme over a new class of growth shares to be acquired by employees in a brewery company
Advising on the implementation of a cash-based long-term incentive scheme for employees of a ‘buy now pay later’ credit company
Advising on the SDLT and VAT implications of a number of property transactions, including transfer of a going concern, surrender and re-grant of leases and SDLT group relief