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The ‘technically strong and very commercialMichael Hunter (who is based in Manchester) leads the department at Addleshaw Goddard LLP, which provides ‘straightforward advice’ on standalone tax issues as well as on tax issues related to wider corporate and real estate matters. National practice head Justine Delroy, who ‘rises to all challenges’, specialises in private equity transactions and advised Lloyds Development Capital and Scottish Equity Partners on the tax elements of its secondary buyout of SSP Group from Hellman & Friedman LLC.

Eversheds LLP’s Leeds-based tax practice has notable strength in VAT issues and renewable energy fund structures, and also provides transactional support to the corporate, real estate and employment teams. Practice head David Jervis is head of the national and international tax group, and recently advised Parker Hannifin on the tax issues relating to its acquisition of President Engineering Group. Principal associate David Smith is also recommended.

John Christian leads the practice at Pinsent Masons LLP, which has strength across a variety of sectors including real estate, education and private equity. Christian recently advised Northgate on its disposal of Northgate Public Services to Cinven. Other clients include DCC plc, Mayfair Capital Investment Management and United Drug Group. Legal director Suzannah Crookes is recognised for her tax expertise related to share plans and incentives.

Squire Patton Boggs’ three-partner team has significant cross-border capabilities. Recent highlights include advising FORE Advisors on the tax elements of several property deals, and assisting the Six Degrees Group on a secondary buyout. Mark Simpson leads the practice, which includes Peter Morley and Timothy Jarvis; Jarvis assisted Plexus Law with the tax structuring of its purchase of part of Parabis LLP from administrators.

Walker Morris LLP focuses on corporate and real estate tax mandates, with other niche areas of expertise including share option schemes, litigation and international structures. Simon Concannon leads the department and advised Seabrooks on the tax issues of a private equity-backed MBO.

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Legal Developments in Yorkshire and the Humber for Corporate tax

  • US rules regarding offshore accounts

    The Hiring Incentives to Restore Employment Act 2010, enacted on 18 March 2010, imposes a new US withholding tax and reporting regime, known as the Foreign Account Tax Compliance Act (FATCA). The FATCA regime applies generally to payments made after 31 December 2012, except on obligations (to be defined in future guidance) outstanding on 18 March 2012. Substantial effort is required by foreign entities to bring their worldwide operations and policies into compliance with the FATCA rules as of the effective date.

    - Jones Day

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