Jeremy advises a range of client, both in the public and the private sector, on tax issues that affect them, their owners and the transactions that they undertake.
Examples of the types of transactions where Jeremy is asked to advise include:
- Company purchases and sales (including impact of transaction on existing share incentive arrangements)
- Business acquisitions and disposals
- Property purchases and sales
- Property developments
- Corporate restructurings (including demergers)
- Employee termination packages
- Employee incentive arrangements, including cash bonus schemes and share incentive arrangements (tax-advantaged, long term incentive schemes, etc).
He is a member of the Chartered Institute of Taxation, Stamp Taxes Practitioners’ Group
Examples of experience include advising:
- Royal Institute of British Architects on its disposal of its commercial arm, RIBA Enterprises Limited, to Lloyds Development Capital
- Tekmar Group plc on its admission to AIM
- Molins plc on the disposal of its tobacco manufacturing and instrumentation business to GD S.p.A
- The shareholders of Kiln Flame Systems Limited on its sale to Metso
- A number of private and quoted companies (including Bellway plc, OpSec Security Group plc, Arriva plc, The Go-Ahead Group plc, etc) on the design, establishment and operation of share-based incentives arrangements (including SAYE schemes, Long Term Incentive Plans and Share Incentive Plans) and cash-based bonus schemes where bonus pool based on profitability (including increase of profitability) and share price (including increase in share price)
- A financial services company (with a network of appointed representatives) on the design and the establishment of a cash-based bonus scheme for the benefit of representatives in which:
- Bonus pool was based on profits
- The pool was divided into sub-pools with different participants based on size and business
- Share of pool was based on relative contributions of participants (using weighted fee income and retention rate)
- Payments were made over a three-year period if participants remained representatives
- Bonus payments were capped by reference to fee income
- An AIM listed company on the exchange of options previously granted by the company as a result of its takeover by its parent (which had previously had a majority stake) and its delisting from AIM.