Teacher Stern has an established and well regarded tax practice that advises on a comprehensive range of tax law issues including capital gains tax, corporation tax, income tax, inheritance tax, national insurance contributions, stamp duty land tax and value added tax. A significant part of our work is of an international nature.
On the commercial side, we regularly advise on the tax aspects of commercial real estate transactions where we have an acknowledged expertise in advising on VAT and SDLT related issues. We also advise on the tax elements of corporate activities such as mergers and acquisitions, group reorganisations, joint ventures, private equity investment structures and earn-outs.
For investors and investee companies, we advise on a broad range of tax matters including the establishment of tax efficient share option schemes and the availability of tax relief such as EIS and entrepreneurs’ relief.
We also draw on the expertise of experienced lawyers from our tax, employment and private client teams to advise clients on matters ranging from inheritance tax planning to employment tax (including IR35 and deemed employment issues).
In advising on tax matters, we always apply our technical expertise in a manner that allows us to provide clients with succinct, pragmatic and practical advice.
What We Do:
The areas covered by our Tax practice include:
Representative Tax Work
Examples of our Tax work include:
- Advised the shareholders of Galliard Healthcare on the tax implications relating to the sale of the company to FTSE listed UDG Group plc for a purchase price of £13m.
- Advised the shareholders of a substantial hospitality chain on the tax implications arising on the disposal of a 33% interest in their business (enterprise value £90m) to a private equity investment fund.
- Advised CHEP Aerospace Solutions (a division of, Australian listed, Brambles) on the tax aspects of its acquisition of Airworld Services and Airworld Containers for $15.7m.
- Advised on the tax implications relating to the acquisition and disposal of various shopping centres across the UK; including the sale of two high value malls situated at London Underground stations for a combined value of £270m.
- Advised a leading European bank on the tax implications of a debtor-backed restructuring of its UK real estate loan portfolio (which included enhanced debt/equity arrangements).
- Advised a Luxembourg based fund on the tax aspects relating to the operation and establishment of a fund set up to buy £50 million worth of UK commercial real estate.
Contact our team:
Samuel RipponPartner Tax
Sam is a solicitor and Chartered Tax Adviser. He is a corporate tax specialist who advises a range of clients from individual entrepreneurs to multi-national corporations and has extensive experience of dealing with the tax issues that clients face.
Sam has a particular interest in the taxation of property transactions and spent 6 months on secondment with the British Property Federation. He also advises on M&A transactions, finance transactions and fund structures, as well as investment reliefs (such as Enterprise Investment Scheme relief) and exit planning when successful business owners sell their businesses.
Advising on remuneration planning and share schemes has also formed a significant part of Sam’s practice – particularly Enterprise Management Incentive (EMI) share option schemes.
Sam is a member of the Chartered Institute of Tax and an associate member of the Society of Trust and Estate Practitioners (STEP).
Macfarlanes LLP – Assistant Solicitor
Bristows LLP – Senior Associate