Emma advises on all areas of tax law, including
- structuring and other tax aspects of M&A, joint ventures, demergers and IPOs
- standalone tax advisory work, such as group reorganisations and the taxation of incentives arrangements for individuals
- tax enquiries and disputes.
She also leads our pensions tax practice, advising employers and trustees on all aspects of pensions taxation, including pension funding structures.
Highlights include advising:
- GSK on the demerger of its consumer healthcare business to form Haleon (having previously advised on the creation of GSK’s global consumer healthcare joint ventures with Novartis and Pfizer)
- the John Lewis Partnership on its £500m residential rental homes joint venture with abrdn
- a large UK employer on the establishment of an unregistered life assurance plan
- Walmart on the c. £3.8 billion buy-in of the Asda Group Pension Scheme with Rothesay Life
- trustees and employers on the application of unauthorised payment charges in various circumstances, such as pension funding structures and loans to schemes
- Bupa on its agreement to sell part of its UK care home business to HC-One