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.
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