Expertise
John’s practice covers a broad range of tax issues for a variety of clients.
He advises entrepreneurs, companies, financial institutions and private equity houses on the tax issues and the drafting and negotiation of tax provisions in share purchase agreements and business purchase agreements, including on deals involving warranty and indemnity insurance or the recovery of VAT by newco buyers.
John regularly advises on the tax implications of property transactions, especially in relation to SDLT and VAT. John often advises on the availability of SDLT reliefs and the preparation of applications to HMRC for deferring or repaying SDLT.
He also advises on a range of employee incentivisation and employment tax issues. This includes advising clients on the design and implementation of various types of employee share schemes and the tax treatment of payments made under employee settlement agreements.
Additionally, John has advised on the tax issues relating to the treatment of VAT in banking and restructuring transactions as well as the taxation of salary sacrifice payments in employment and pensions matters.
Experience
- Acting for the buyers and advising on the tax issues and provisions drafting in a private equity backed management buy-out.
- Advising a client on issues relating to salary sacrifice pension contributions and national minimum wage rules.
- Acting for the sellers on the tax provisions of an investment agreement involving the acquisition of shares by an investment newco.
- Advising on when exclusivity fees in land transactions can amount to pre-emption rights that trigger SDLT liabilities.
- Advising on the impact that a sale and leaseback structure has on whether a transaction will be treated as a transfer of a going concern.