Sarah’s practice encompasses advisory, transactional, and contentious matters across the full spectrum of UK corporate tax law. She advises domestic and international clients across a broad range of sectors.
Sarah has extensive experience advising on the tax aspects of M&A, demergers, joint ventures, financing transactions, and complex group reorganisations.
Sarah also focusses on tax disputes, representing clients in HMRC enquiries and investigations. Her contentious work includes advising on transfer pricing and other corporation tax matters, diverted profits tax, and employment tax matters.
Highlights include advising:
- GSK on the demerger of its consumer healthcare business to form Haleon
- Several UK headquartered multinationals on disputes with HMRC covering several issues including diverted profits tax
- Ørsted on its disposal of a 50% interest in the 752 MW Borssele 1 & 2 Offshore Wind Farm to Norges Bank Investment Management
- Trustees of a large UK pension fund on tax aspects of a significant new funding structure
- Premier Oil on its reverse takeover of Chrysaor, creating the largest London-listed independent oil producer, and the associated refinancing of debt facilities
- American Tower Corporation on its acquisition of Eaton Towers for approximately $1.85 billion
- A UK headquartered multinational beverage company on an enquiry relating to approximately £100m of DPT and TP in connection with a reorganisation of the group’s key brands
- A UK headquartered consumer goods company on a diverted profits tax and TP enquiry in relation to certain functions concerning the group’s IP
- A US headquartered multinational on a long-running HMRC enquiry into certain UK employment tax issues
Sarah has been described as “a great lawyer to work with for all tax matters” (Chambers, 2023). She has been ranked in Chambers UK for three years (2021, 2022 and 2023). She is also listed as a Rising Star for Corporate Tax (Legal 500, 2023).