The Law Society
Chartered Tax Adviser
Elizabeth SmallPartner, Corporate
Elizabeth is a corporate tax lawyer who enjoys advising on M&A and corporate reconstructions, with particular reference to demergers. To achieve an efficient tax result, Elizabeth takes a holistic approach, ensuring that all tax aspects (including CIS, VAT, SDLT, corporate tax and CGT) of any transaction are considered, as well as the potential use of entrepreneur’s relief and employee incentives.
She has particular expertise in commercial and residential property transactions, which include forward-funding transactions for large institutional clients, corporate reorganisations of high end mixed use property developments and advising on VAT and SDLT issues for landed estates. Her advice relates to the full-range of property-types, including hotels, bars, care homes and student accommodation, as well as offices and prime residential property.
Elizabeth enjoys working collaboratively with her clients and their other professional advisers. She prides herself on being insightful, seeing the key concerns and above all, on being pragmatic. Elizabeth provides clarity in what is a complex area, where different tax rules conflict with one another. She has a deep understanding of her subject, explaining issues and resolving problems calmly and comprehensively without losing sight of the commercial objectives.
She works with the whole spectrum of clients who are interested in property, including pension funds, international property developers and landed estates.
Elizabeth has recently written for the Property Law Journal and The Times and has been invited by Lexis Nexis to co-present a webinar regarding SDLT. She speaks at conferences as well as contributing to BPF and Treasury tax working groups
Schoolwork, Cash in the Attic and Tax Liabilities – How Working From Home Could Result in Unintended Tax Liabilities
Many of us are privileged and are able to work from home (WFH) during the current crisis. As a result, a large proportion of us are now well aware that WFH has many implications and we've all read articles about the importance of routine, a good breakfast, etc. However, there are also a number of fiscal consequences and your tax return may look a little different next time as a result of this prolonged period of WFH (and that will be subject to another blog!).