Expertise
Tammi advises on a broad range of tax issues and is a Chartered Tax Adviser.
She regularly advises national house builder clients on the SDLT and VAT implications of land acquisition structures including tranche completions, options, promotion agreements and linked transactions. Tammi is often involved in drafting applications for SDLT relief and advising on the deferral of SDLT. Tammi has recent expertise in residential SDLT including the categorisation of land as residential or non-residential, the 2% non-UK resident surcharge and multiple dwellings relief. Tammi also has experience advising a number of construction companies on their contracts in light of the IR35 rules.
Tammi’s practice also includes VAT advice on the implications of business and asset transfers, primarily in the context of transfers of going concerns.
She provides advice on employee share incentive schemes and advises clients on the design and implementation of enterprise management incentive schemes. She also advises on taxes in the context of employment and settlement agreements including advising overseas entities of the UK tax implications of employing UK located individuals and the UK tax implications of UK entities employing overseas individuals.
Tammi acts for corporate, individual and investor clients in the drafting and negotiation of tax provisions in share purchase agreements and business purchase agreements including where warranty and indemnity insurance is obtained. She also provides ongoing tax advice throughout the process of the corporate transaction and advises on corporate reorganisations and pre-sale tax planning.
Experience
- Providing stamp duty and SDLT advice on the sale of a hotel chain.
- Acting for a number of housebuilders on the SDLT and VAT consequences of multi-housebuilder promotion and option agreements.
- Drafting and implementing a bespoke EMI share scheme for numerous employees with a variety of performance conditions for an online retailer.
- Acting on the tax aspects of multiple corporate acquisitions by a non-UK listed company.
- Advising on the tax implications of operating a property letting business as an unincorporated business or as a company.
- Advising sellers on the tax implications of a pre-sale reorganisation of a corporate group and an ultimate sale to a third party.