Annette is a consultant in our Tax and Incentives group

Annette specialises in corporate tax and incentives.

She has more than ten years’ experience at a major global law firm advising on cross-border M&A transactions, with a particular focus on share options and other types of employee and executive participation.

Annette is a member of the Chartered Institute of Taxation (CIOT), where she sits on the Technical Sub-Committee for Corporate Taxes.

She aims to give advice which is clear, workable, and commercially astute.

Biography

Annette is able to advise on any of the following:

  • M&A deals: advising on all tax aspects in the context of acquisitions and disposals;
  • tax implications of corporate reorganisations;
  • share incentive and share option plans;
  • start-up companies: general tax considerations and raising finance through investments qualifying for relief under EIS or Seed EIS;
  • employment tax issues, including termination payments and international working arrangements;
  • real estate taxation, including capital allowances, VAT and SDLT;
  • tax aspects of loan facility agreements;
  • non-domiciled persons and UK tax residence;
  • VAT, including cross-border supplies of goods and services, the place of supply rules, triangular supplies and transfers of going concerns.

Annette’s recent experience includes advising:

  • a major US technology company on its acquisition of a UK start-up company, with regard to tax structuring and protection against tax risks;
  • a New York based technology services on the tax implications of its acquisition of a UK based IT services group;
  • the owner of a start-up company on setting up a share plan and subsequently on the sale of the company to a US-based purchaser;
  • a start-up company on raising finance through EIS investments and on setting up an EMI share option plan;
  • an individual on the terms of a growth share arrangement offered to him on becoming CEO of a private equity investment company;
  • an individual on UK tax residence issues and on UK tax considerations in respect of the establishment of an international art trading business;
  • the purchaser of a UK hotel business on capital allowances and SDLT considerations arising from the use of a sub-sale structure.

Annette is a native German speaker. She has a first class degree in Classics from the University of Munich and has lived in London since 2001.

Expertise

A quote from Annette

“Above all, tax advice must be comprehensible, commercially astute and tailored to the client’s individual circumstances.”

Annette Beresford CTA

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