Erica Rees is a Senior Knowledge and Practice Development Lawyer in the London Tax team. She is responsible for overseeing the team’s knowledge management and training functions, as well as generally supporting the team on all aspects of their corporate tax work. Erica previously trained and practiced as a senior tax lawyer in the Weil London office, in which capacity she advised clients on a broad range of matters spanning multiple sectors, with a particular expertise in the tax aspects of financing large-scale private equity and corporate transactions.
In Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC [2025] UKUT 28 (TCC), the latest decision regarding Enterprise Investment Scheme (EIS) requirements, the Upper Tribunal (UT) has upheld the First-tier Tribunal’s (FTT) decision that HMRC were correct to deny EIS relief in relation to shares issued by Hoopla. The
On 30 October 2024, Chancellor Rachel Reeves delivered her highly anticipated Autumn Budget, marking not only the Chancellor’s first budget (and indeed the first budget ever delivered by a female Chancellor) but also the first Labour budget in 14 years. It is fair to say that the past few weeks and months have been full
On 14 October 2024, a UK independent expert panel (the “Panel”) published its Report on Corporate Re-domiciliation. The Panel was convened in December 2023 to provide advice to the (then) government on how best to establish a UK corporate re-domiciliation framework, and its report follows a consultation launched in October 2021 and concluded in 2022
Welcome to the August 2024 edition of the UK Tax Digest, featuring a roundup of various recent tax developments. Following the announcement on 22nd May that the UK would hold a general election on 4th July, we had been closely monitoring the parties’ stances on tax policy, as outlined in our June blog on Tax
In her address to Parliament on Monday, 29th July, Rachel Reeves, the new Chancellor of the Exchequer, has announced that she will deliver her first Budget on Wednesday, 30th October. Reiterating her commitment not to increase “tax for working people”, the Chancellor has said that her October Budget is intended to “fix the foundations of
