La fiscalité est un facteur essentiel dans de nombreux aspects de la vie des sociétés. Elle peut potentiellement avoir des effets sur les décisions d’investissements ou bien sur l’activité de la société.
Notre équipe fiscale est en mesure de vous assister dans chaque étape de vos projets en fournissant un service sur mesure répondant aux besoins de votre activité. Fort de notre compétence multidisciplinaire, nous appréhendons au mieux vos problématiques et apportons une réponse adaptée dans ses composantes tant fiscales que comptables.
Notre équipe intervient dans la définition et la mise en œuvre d’une stratégie fiscale sur des domaines très variés comme les opérations de M&A, les opérations de restructuration, l’immobilier, les opérations touchant les fonds immobiliers et de private equity, les opérations de financement (financement islamique ; financement d’actifs), la propriété intellectuelle, les contentieux fiscaux.
- Contentieux fiscal
We provide support and advice for clients involved in disputes with HM Revenue & Customs, in tandem where appropriate with colleagues in our dispute resolution team. We also advise on disputes between commercial parties, for example in relation to warranty or indemnity claims relating to tax.Voir tous nos avocats Contentieux fiscal
- Fiscalité de la propriété intellectuelle
We advise a wide range of clients operating in the media & IP sectors (including in the fields of broadcasting, film and software publishing, and gaming) on the tax issues they face. For example we regularly advise on:
- E-commerce and payment services.
- International withholding tax issues on the exploitation of broadcasting rights and other intellectual property.
- Film investment and funding (including sale and leasebacks and other tax-based funding mechanisms and investment vehicles).
- Image right structures for sportsmen and entertainers.
- Optimal structures for the holding of intellectual property assets.
- Fiscalité des fonds d’investissement
We have a large number of specialists in all aspects of personal taxation. Such private client tax planning includes all aspects of inheritance tax, capital gains tax, income tax, real estate transfer tax and, in the UK, stamp duty land tax. We can also advise personal and business clients on the use of double tax treaties. We add value to our clients’ activities, advising on effective tax planning from hostile and contentious claimants, and from problems arising out of succession issues.Voir tous nos avocats Fiscalité des fonds d’investissement
Find out more about our Private Client work
- Fiscalité des sociétés
We provide an integrated service with our Corporate lawyers on a wide range of transactions, advising on tax-efficient structuring and assisting with the drafting of documentation to allocate tax risks between parties in the agreed manner. Our expertise includes the following:
- Corporate re-organisations, restructurings & demergers
- IPOs & secondary offerings
- Inward investment
- Joint ventures
- Mergers & acquisitions
- Partnership structures
- Fiscalité immobilière
We have a very close working relationship with our real estate, planning and construction teams to advise on the tax implications of transactions and arrangements, and structures to maximise efficiency in the real estate sector. We are particularly noted for our work in inward investment into UK real estate from abroad, both in relation to tax efficient planning of their acquisitions and disposals, and the ongoing UK tax implications of investments. We are also noted for our work in the hotels and leisure industry. We advise on both the direct and indirect tax treatment of transactions, and are experienced in structuring to mitigate stamp duty land tax and VAT. We also advise on tax issues arising in connection with capital expenditure, including maximising the availability of capital allowances and addressing the construction industry scheme where relevant. We will support clients on land transfer and registration tax planning (including implementation of mitigation structures).Voir tous nos avocats Fiscalité immobilière
- Fiscalité internationale
We offer a full range of business tax services, advising domestic and multinational companies, owner-managed businesses, investors and entrepreneurs on a wide range of corporate, finance, intellectual property and real estate transactions. Our international tax team provides expertise in all our jurisdictions in Europe, the Middle East and Asia. We also have an established network of “Best Friend Firms” with whom we frequently work in other jurisdictions. This structure ensures that we are equipped to handle a variety of multi-jurisdictional, cross-border tax transactions. We provide high-quality, cost-effective and innovative tax solutions tailored to the needs of our clients and their businesses, delivering valuable savings wherever possible.Voir tous nos avocats Fiscalité internationale
- Fiscalité patrimoniale
We work closely with our private equity team advising on the most tax-efficient method of structuring and implementing private equity and venture capital transactions. We have considerable experience of advising institutional investors and structuring leveraged transactions to meet the particular needs of private equity funds.Voir tous nos avocats Fiscalité patrimoniale
We also have wide-ranging experience on important issues such as identifying the most suitable share option and/or incentivisation packages for management, or the most tax-efficient forms of financing whether debt, equity or a mixture of the two and, where debt is involved, the structuring of that debt. We will also advise on the structuring and establishment of private equity funds, including arrangements for management “carry” and other forms of participation. Specific to UK venture capital investments we advise Venture Capital Trusts on their tax issues including, whether the investment in the investee company is a qualifying holding for VCT purposes. We also advise on the eligibility of the investee company and its shareholders for Enterprise Investment Scheme relief.
- Mécanismes d’intéressement mises en œuvre au profit des salariés et dirigeants
We try to achieve the most tax efficient arrangements for companies wishing to incentivise their employees and directors, and indeed for the employees and directors themselves. We work closely with our specialist employment and corporate lawyers. However, our work is not limited to pure tax issues. The design and implementation of share schemes (and advising on methods of incentivisation using direct share ownership) involves considering issues ranging from the accounting impacts of the proposed arrangements to securities laws and financial assistance issues.Voir tous nos avocats Mécanismes d’intéressement mises en œuvre au profit des salariés et dirigeants
We have extensive experience in advising both private and public companies on the most beneficial structures to put in place to incentivise staff. Furthermore, we advise on employee incentives and taxation in connection with the events occurring in a company’s development from incorporation, to VC or private equity funding, to merger or acquisition and IPO.
Our advice covers: UK employee incentives; bespoke option arrangements; corporate governance; incentives in relation to employment issues; equity incentive arrangements; inward investment; Income Tax and National Insurance Contribution issues; scheme design and implementation; and transactions.
Find out more about Employment work
- Structuration des opérations de M&A
Working with our Corporate group we develop tax-efficient solutions for domestic and cross-border transactions, including:
- Share & asset acquisitions: we advise on all aspects of mergers and acquisitions to ensure tax-efficient structures are implemented.
- Funding structures for acquisitions: we review funding structures to ensure maximum tax relief is obtained for costs of borrowing.
- Venture capital & other private equity funds: we ensure such structures are efficiently structured and compliant with any particular legislative regimes.
- Transfer pricing issues: we anticipate and advise on issues arising on the pricing of cross-border transactions.
- Corporate re-organisations, reconstructions & demergers: we ensure these are structured tax efficiently.
- Management buy-outs & buy-ins: we advise management on tax-efficient remuneration structures and equity participation.
- Optimising reliefs: we review existing loss situations with a view to ensuring maximum utilisation of relief.
- Structuring emigration & immigration of companies & individuals: we advise on tax-efficient structures for offshore tax planning.
- Leasing transactions: we review lease structures to maximise the tax benefits available.