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.
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.
A quote from Annette
“Above all, tax advice must be comprehensible, commercially astute and tailored to the client’s individual circumstances.”
Annette Beresford CTA