Profile

Kathy is a partner in the Oxford office and head of the corporate tax team, advising on the tax position for corporate acquisitions and disposals, reorganisations and restructurings, and corporate finance. Her role includes assisting individuals on tax efficient investments, such as EIS and SEIS, and providing tax structuring advice for a planned exit including advising on the availability of Business Asset Disposal Relief. She also provides guidance to clients on the VAT and SDLT implications of property transactions, including advising on the Construction Industry Scheme (CIS).

A specialist in share incentives, with a particular focus on life sciences, technology and other high growth companies, Kathy is a member of life science network OBN’s Investment and Tax Special Interest Group. Her share incentive expertise includes tax-approved EMI and CSOP schemes, but she also regularly advises on option grants to NEDs and consultants, dealing with cross-border incentives, especially involving the US. 

Kathy has significant experience in the taxation of remuneration and termination packages, including IR35 issues, employee incentives, comprising both approved and unapproved share schemes, and advising on the tax issues surrounding issuing shares to employees and directors. She has also assisted in the Worked Example Group’s recent discussions with HMRC to agree a development company valuation example which now appears in HMRC’s Shares and Assets Valuation Manual.