PwC LLP > Manchester, England > Firm Profile

M2 3PW

Employment Tier 5

Employment > Employers Tier 5

Chris Perkins co-leads PwC LLP’s global employment law team where he is known for his international expertise, ranging from employment aspects of start-ups, through day-to-day compliance requirements and HR documentation. Ed Stacey is the lead expert on inclusion and diversity matters, gender pay reviews, equal pay audits, partner investigations and associated litigation.

Practice head(s):

Chris Perkins

Other key lawyers:

Key clients


British Airways


John Lewis Partnership

The Pensions Regulator

Bourne Leisure Limited


Halfords Limited

Locala Community Partnership

Work highlights

  • Advisor to the Pensions Regulator, providing day-to-day HR and employment law advice, training and tribunal litigation support.

Risk advisory > Data protection, privacy and cybersecurity Tier 5

PwC LLP is noted for its strong cross-border capabilities, which makes it uniquely positioned to handle large global compliance projects and international data transfers. The practice was recently boosted with the arrival of counsel Chris Cartmell, who joined the firm in November 2021 from Tiang & Partners, bringing extensive expertise in data protection and cybersecurity. Cartmell leads the group alongside Fedelma Good, who has more than 30 years of experience in advising on privacy compliance.

Practice head(s):

Chris Cartmell; Fedelma Good

Corporate and commercial > International business reorganisations Tier 1

PwC LLP’s practice sits within the firm’s global department, which excels in high-profile carve outs, separations, spin projects and post-deal integration work; the group recently acted for Colfax on the separation of its medical technology business and fabrication technology business into two public companies. The team also has distinct knowledge in specialist areas including providing an IP and operating model offering, which is led by Latika Sharma, and standalone financial services and energy teams led by Kevin King and Keith Bottomley respectively. Georgie Blyth and Cynthia Chan jointly lead the wider business reorganisations practice, which also fields Tom Lewis, who is a key contact for pharmaceuticals, life sciences and Japanese clients; Laura Freestone, who focuses on entity simplification projects; and newly promoted director Harry Wilkins, who specialises in structuring projects.

Practice head(s):

Georgie Blyth; Cynthia Chan


‘Highly responsive, technically skilled team, led by a very strong partner with excellent client relationship skills. Notably diverse and with good international experience.’

‘The ability to draw on skills from the accounting, tax and regulatory practices of PwC gives them a breadth of practical experience and knowledge which is not easily matched by traditional law firms.’

‘Seamless interaction and coordination of the PwC Legal and Tax teams allowed for smooth execution of a significant restructuring transaction.’

‘Cynthia Chan – fantastic client relationship skills, with a measured, patient approach and retaining a great knowledge of our business. Excellent overseas experience and great contacts with peers in other PwC firms abroad.’

‘Laura Freestone – highly intelligent, engaged with a calm authority and great grasp of technical issues.’

‘The team are particularly strong in corporate reorganisations and reconstructions. Their international reach combined with their familiarity with the related accounting and tax issues means they adopt a more practical approach and combine well with other advisors to reach solutions.’

‘My key contact is Georgie Blythe who, notwithstanding his role as a partner, is still able to be in the weeds of the deal when required. He has a commercial approach and his availability is excellent.’

‘The team ties together multinational transactions of considerable complexity, breaks them into understandable parts and effortlessly (apparently) prepares all documentation to get the deal done.’

Key clients

Aioi Nissay Dowa

Aveva Group Plc

Axel Springer SE

British Business Bank

Colfax Corporation

Elanco Animal Health Incorporated

Fujitsu Limited

Merlin Attractions Operations Limited

Pentland Group

Reckitt Benckiser Plc

Resideo Technologies Inc.

TD SYNNEX Corporation

Sage Group

Stellantis N.V

Tesco plc

The Blackstone Group, Inc.

The Mott MacDonald Group

Work highlights

  • Acting for Colfax Corporation on separating its medical technology business and fabrication technology business into two public companies (Enovis and ESAB), in relation to the pre-separation corporate structuring.
  • Acting for BP on international business restructurings connected with a range of corporate transactions.
  • Acting for TD Synnex on its various corporate legal transactions.

Corporate and commercial > Customs and excise Tier 2

PwC LLP's indirect tax disputes team brings together litigators, tax advisers and accountants to advise across a full range of customs and excise matters. The team, many of whom have previously worked in industry or at HMRC, regularly handles complex, multi-jurisdictional customs and excise investigations and litigation and advises on the interpretation of international trade-related treaties. The team is led by David Anderson, who has more than 20 years' experience of indirect tax and also includes environmental tax specialist Jayne Harrold.

Practice head(s):

David Anderson

Other key lawyers:

Jayne Harrold; Prinal Nathwani; Holly Grantham


‘PwC provide excellent all-round coverage of customs and excise matters. There is not a tax regime which they cannot turn their hand to.’

‘Prinal Nathwani is an excellent partner specialising in all manner of indirect taxes. Also very adept at handling mediation with HMRC.’

Corporate and commercial > VAT and indirect tax Tier 2

As a law firm within a much larger accountancy firm, PwC LLP benefits from having a wide pool of experts to draw from. Its team includes a number of lawyers who specialise in environmental taxes, supported by an environmental regulation team, an area of growing prominence. The team is led by David Anderson, who has more than two decades of experience in this area and a track record of work on prominent cases, including the St George's University case regarding the 'complex supply' of students from multiple jurisdictions and how this relates to tax law.

Practice head(s):

David Anderson

Other key lawyers:

Prinal Nathwani


‘PwC has great strength in depth in all areas of direct and indirect tax litigation. They work with teams of highly skilled individuals who complement each other. They are prepared to discuss billing arrangements.’

‘Fantastic team. So efficient, knowledgeable, and a genuine pleasure to work with.’

‘Impressive portfolio of clients.’

‘David Anderson is a highly capable solicitor, who always knows the strategic angle to a case.’

‘Prinal Nathwani is excellent on technical tax analysis and is very good at seeking mediated solutions.’

‘David Anderson and Prinal Nathwani are truly outstanding. It is a joy to work with them.’

Key clients

St George’s University Limited

Target Group Limited

Healthspan Limited

Work highlights

  • Represented St George’s University in its successful first-tier tribunal appeal concerning the scope of the VAT exemption for supplies of education, releasing £20m back into its teaching and research activities.
  • Represented Target Group in a key VAT liability case in the financial services sector, which has implications for the the future UK scope and application of the FS VAT exemption for services concerned with the transfer of money.

Dispute resolution > Tax litigation and investigations Tier 2

PwC LLP has a large contentious tax team consisting of solicitors, barristers, accredited mediators, CTAs and accountants. The team provides expertise across a number of sectors such as financial services, retail, gaming, manufacturing, telecommunications, leisure and education. The team is frequently involved in tax litigation, tax investigations, transfer pricing and ADR work covering multiple jurisdictions. Stephen Morse leads the practice with experience in direct tax, VAT, transfer pricing and personal taxes. Mark Whitehouse has expertise in tax planning challenges, HRCP cases, corporate tax appeals and judicial reviews. David Anderson  is well-versed in contentious and non-contentious matters.

Practice head(s):

Stephen Morse

Other key lawyers:

Key clients

General Electric

IHS Markit

Worldpay, Inc / FIS Global

Telent Technology Services

Dollar Financial UK Limited

Brett Aggregates Limited

Hippodrome Casino Limited

General Electric Pension Funds

Jazztel plc

Work highlights

    Employment > Pensions (non-contentious) Tier 3

    PwC LLP's pensions offering focuses on advising large corporates and pension schemes in the UK, as well as trustees, on novel issues relating to pensions liabilities and concerning corporate transactions and structuring work. It is increasingly active in the ESG space, assisting companies and trustees with the transition to more sustainable models. The legal function works closely with the firm's wider consultancy wings, including tax and accounting, enabling it to provide a well-rounded pensions service. The department is headed by Oliver Reece , who has a strong track-record in pensions-related regulatory matters (particularly in relation to moral hazard), as well as in M&A and corporate restructurings. Fraser Sparks  is an expert in benefit correction issues, liability management, bulk annuity transactions and establishing, closing and winding-up schemes. Elizabeth Ramsaran takes the lead on the ESG piece.

    Practice head(s):

    Oliver Reece

    Other key lawyers:

    Fraser Sparks; David Farmer; Elizabeth Ramsaran; Carol Dick; Lindsay O’Farrell


    ‘They bridge the gap between PwC consulting services and specialist legal advice; very commercially astute in their approach.’

    ‘Oliver Rees is a very sure hand on the tiller and extremely fertile mind. David Farmer is first class.’

    ‘Pragmatic, very quick to provide advice.’

    ‘Fraser Sparks is very pragmatic, reliable, clear advice, experienced. Carol Dick is knowledgeable, good with clients.’

    ‘Works as part of a multidisciplinary team with actuaries, investment , tax, accounting and covenant experts. This enables them to bring a team together that covers all the pensions input a client may need for a project, it enables them to bring a wide range of corporate , transactional, refinancing and restructuring experience to help solve problems.’

    ‘ I have worked with Oliver Reece, David Farmer, Fraser Sparks and Carol Dick. They are each experienced pensions lawyers but also , through working in the PwC multidiscipline environment, have both commercial and wider business experiences. Hence as well as legal opinion they bring commercial advice to problems.’

    Key clients

    adidas AG

    Appreciate Group PLC

    Aptiv PLC

    Aspinall Capital Holdings

    Balfour Beatty Plc

    Barclays UKRF Trustee

    British Broadcasting Corporation

    Central Bureau For Educational Visits

    Corbion N.V.

    Davidson Kempner

    Federated Pension Scheme for Imperial College London

    Federated Pension Scheme for University College Hospital London

    Fujitsu General (Euro) GmbH

    Inchcape PLC

    Iggesund Paperboard (Workington) Limited

    IMI Plc

    Kloeckner Metals

    National Timber Group Midco Limited

    The Pension Superfund

    Pentland Group Limited

    Phoenix Group

    Portunes Group Limited

    PricewaterhouseCoopers LLP

    Smiths News plc


    The Trustees of the KPSS (UK) Ltd

    United Utilities


    Wellcome Trust

    Work highlights

    • After advising on Fujitsu General’s UK company on a cross-border merger, advised the client on the process of securing its UK pension scheme’s liabilities with an insurance company and then terminating the pension scheme.
    • Advising Tensar Corporation, a global leader in specialist construction engineering, on the pensions implications relating to its sale to US-based Commercial Metals Company.
    • Advising adidas AG on the pensions aspects of its 2.5bn euro sale of Reebok to Authentic Brands.

    Dispute resolution > Commercial litigation: mid-market Tier 6

    Real estate > Property finance Tier 6

    Investment fund formation and management > Hedge funds

    Real estate > Environment

    Employment > Employee share schemes


    In a complex and fast-moving legal environment, it’s vital you have the expertise you need, when you need it. PwC’s legal business solutions can help you navigate the complexities you’re facing right now, while preparing for the future, with solutions that span the whole legal function. Driven by legal expertise, powered by insights, brought to life through technology and delivered globally – PwC creates results that make the difference.


    The team at PwC offers an impressive understanding of cutting-edge issues built up from years at the forefront of the legal sector. But that’s not all. PwC’s legal experts are part of an integrated global multidisciplinary team that brings together lawyers, project managers, finance and technology specialists, who utilise their industry specific expertise to achieve outstanding results for clients. 

    Tighter budgets, increasing workloads and the need to protect your reputation are just some of the many challenges facing businesses today. Not only can PwC’s alternative business solutions teams advise on the immediate issues but PwC can also transform the operating model of your legal function, bringing greater efficiencies and significant budgetary savings, leveraging the latest technology to digitise workflows, and freeing up senior executives’ time to focus on higher value tasks. 

    PwC’s impressive on-the-ground experience of managing substantial business transformation projects ensures that risks and disruption are minimised. PwC strives to work collaboratively in order to create value for you, by tailoring tried and tested methodologies, PwC can help evaluate your priorities and make sure that you find exactly the right combination of solutions, first time.

    International Business Reorganisations (IBR): In a fast-changing global marketplace, structural and business flexibility has become a competitive necessity for large organisations. Any business undertaking any structuring change, for whatever reason, must be alert to the legal risks involved in that change. Our international structuring lawyers are well versed in managing these risks. We design multi-jurisdictional structuring plans and provide full implementation support, advising multinational groups, financial services institutions, FTSE 100 and Fortune 500 companies.
    Intellectual Property (IP): We cover a broad range of IP and commercial services, all aimed at helping clients to protect, optimise and commercialise their intellectual property and other business assets. We assist groups of all sizes and across all sectors with their intellectual property and commercial needs, working closely with non-legal specialists and our own extensive legal network around the world.
    Data Protection: We provide business-critical support on data protection, privacy, confidentiality and security matters to businesses, governments and public authorities all over the world. Successful strategy development, execution and compliance monitoring require the blended skills of a multi-disciplinary professional services team, which we are uniquely placed to provide.
    Banking: The team advises on a wide variety of domestic and cross-border finance transactions, including real estate and development finance, leveraged and acquisition finance, corporate facilities and receivables finance. While the team regularly assists with traditional transactional banking matters for borrowers and lenders alike, they are also able to act in a more general advisory role on large scale transactions such as LIBOR transition projects, complex solvent restructuring and the establishment of in-house banks and other lending vehicles.
    Indirect Tax: Our Indirect Tax Disputes lawyers are integrated into PwC’s indirect tax business. This enables the team to offer clients a fully integrated tax disputes offering, covering all stages of the dispute from initial enquiry and investigation to final resolution either by agreement or through the courts. We have in depth knowledge and expertise in indirect tax and VAT, and customer and excise. We conduct pre-litigation investigations for clients to identify potential disputes with HMRC which offers clients a broader range of options that are not available in the litigation stage. The investigations equip client to make proper informed decisions. Clients come to us as we can also offer the tax technical depth of knowledge and the ability to flex dispute resolutions styles; including recourse to other settlement mechanisms such as ADR or Treaty resolution as well as our recognised expertise in tax litigation.
    Direct Tax: Our team specialise in Direct tax disputes before the UK Tax Tribunals (First-tier and Upper), the High Court, Court of Appeal, Supreme Court and the European Courts (e.g. Corporation Tax, Capital Gains Tax, VAT, Environmental Taxes, NIC).  We also handle Dispute strategy planning, settlement negotiation and alternative dispute resolution. We also handle HRCP settlement negotiations, including enquiry management such as limitation of issues, tax authority information gathering and international issues. The team help with coordinating challenges to tax authority decisions across a range of jurisdictions simultaneously to protect our client’s position to the fullest possible extent and coordinating investigations and enquiries involving a number of tax authorities, including cross-border information gathering and the use of Tax Treaty dispute resolution mechanisms.
    Regulatory & Commercial: The team advises and assists clients with regulatory compliance, corporate investigations and litigation. These matters typically involve bribery, corruption, fraud, money laundering, modern slavery and facilitation of tax evasion. The financial and reputational risks of suspected regulatory breaches and economic crime can be hugely damaging to a company. Regulators and prosecutors are increasingly willing to scrutinise and take action against businesses where required.
    Environmental Regulatory: Our Environmental and Sustainability legal team advise clients on environmental and sustainability risk management and compliance, as well as business optimisation in: Day to day operations – such as permitting, contamination issues and carbon regulation; Corporate or property transactions / restructuring; Supply chain ESG reporting; and Environmental litigation and disputes relating to contamination, nuisance or other issues. We work hand in glove with our specialist environmental tax and sustainability colleagues to provide commercial and market-focused advice in a range of sectors – particularly circular economy-focussed clients in the waste sector, industrial manufacturing & services and retail & consumer markets.
    Pensions:The Pensions legal team within PwC provides business-focused advice to our clients. We work alongside other pensions professionals from different disciplines to form a uniquely joined up offering. This multi-disciplinary approach means that, even when only engaged to provide legal advice, we do so with a clear understanding of the wider, practical implications. This means PwC Pensions Legal team is well-placed in providing tailored advice to pensions scheme sponsors, trustee and pension  providers on all aspects of pensions. Our multidisciplinary approach enables us to identify key commercial trends and examples of best practice from across the industry to inform our advice and recommendations. We regularly share any relevant trends with clients through e-bulletins, monthly newsletters, and legal update sessions.
    Employment: More than ever, employment law considerations and compliance are high stake with significant public attention and enforcement actions. Alongside the importance of attracting and retaining talent, adapting to changing employee expectations and engaging the workforce of the future, understanding the rapidly developing employment law landscape and managing associated people risks is a key part of the workforce agenda. We count amongst our clients a number of household names and have deep experience of acting for a range of clients in all industry sectors. Our multi-disciplinary team of advisers includes specialists in  tax, reward, pensions, mobility, immigration, HR and incentives. Our clients  benefit from advice and solutions across the entire employment relationship and we are well equipped to deal with more complex multi-faceted requests that require advisers from different specialisms.
    EGC: Our team advises on corporate governance, working with businesses to review, design and implement corporate governance infrastructure to manage their legal entities in order to reduce liability, optimise cost and manage risk. We also provide managed services  delivered in an integrated way on an end to end basis with the client under a single contract that encapsulates (i) business as usual activities on an annuity fixed fee basis; (ii) planned discrete projects (e.g. activities to address risk areas or prepare for upcoming requirements); and (iii) provision for ad hoc project and advisory support to be accessed easily within a transparent pricing framework. Significant regulatory change in the UK and Globally has focused the importance of having robust corporate governance and compliance controls in place.
    ESG: The world is on a fast trajectory towards a more sustainable future. This journey will lead to increased environmental and sustainability regulation across all sectors of the economy. We can help you to identify and harness the opportunities arising from changing environmental and sustainability regulation and ensure that your company is ready to achieve full compliance. Our team provides commercial and market-focussed advice to clients in a range of sectors, including in particular manufacturing clients, energy and waste companies, oil and gas operators and construction companies.
    Financial Services – Corporate and Regulatory: Our Corporate & IBR team in FS regularly advises on international business reorganisations in the banking, insurance, asset and wealth management and fintech, payments and crypto sectors.  We also handle  M&A, investments and joint ventures in financial services. Our team delivers projects where the assets and liabilities are complex and where the entities and businesses are regulated.  They frequently work cross border, using sophisticated legal techniques.
    Financial Services – Alternative Investment Funds: Our AIF practice focuses on providing AIF managers and investors with fully integrated legal, regulatory and tax services. The team works across all asset classes with deep experience advising industry-leading fund managers in the hedge fund, private equity fund, real estate fund, infrastructure fund, credit fund and venture capital fund space.
    NewLaw: Our team combines PwC consulting methodology, data analytics, in-depth knowledge of the legal services market and delivery of legal services to provide you with a structured approach to identifying improvement, effectiveness and time, and cost saving opportunities with value creation.We help clients navigate and determine the best LegalTech strategy, depending on where you are in your technology maturity lifecycle, in a complex and dynamic market.
    Head of UK Legal Teresa (0)7738 310500
    Corporate & Commercial: IBR Georgie (0)7595 850056
    Corporate & Commercial: IBR Cynthia (0)7887 733399
    Corporate & Commercial: Regions John (0)7748 388519
    Intellectual Property Latika (0)7887 733399
    Corporate & Commercial: Banking & Finance Annalie (0)7590 353745
    Cyber Security & Data protection Chris (0)7483 353965
    Cyber Security & Data protection Fedelma (0)7730 598342
    Direct & Indirect Taxes Stephen (0)7590 351937
    Indirect Tax David (0)7715 211529
    Direct Tax Mark (0)7715 705102
    Regulatory & Commercial Agnes (0)7764 235494
    Environmental Regulatory Georgie (0)7870 598098
    Pensions Oliver (0)7920 847211
    Employment Chris (0)7595 609623
    Employment Ed (0)7725 445168
    Employment Laura (0)7725 068104
    Employment Tom (0)7841 103973
    EGC Jonathan (0)7764 235240
    ESG Matthew (0)7764 958130
    Financial Services: Corporate Kevin (0)7887 733399
    Financial Services: Regulatory Andrzej (0)7483 323140
    Financial Services: Alternative Investment Funds David (0)7585 301816
    NewLaw Simon 7725 827539
    NewLaw Andrew (0)7990 575269
    Number of UK partners : 20

    Our leading lawyers have more than three decades of both business and legal experience. We provide legal assistance to a wide range of clients, including Hungarian undertakings, international groups of companies, high-net-worth individuals, local governments and authorities as well.

    Utilizing our expertise and working in close cooperation with our clients, we develop innovative solutions, regardless of the boundaries of the numerous legal fields and industries. We focus on understanding industry specifics, and by taking a pragmatic approach and through teamwork, we ensure that our customers receive personalized and quick responses to their questions.

    Close collaboration within the PwC network enables us to access and utilize PwC’s accounting, tax, human resources and other business consulting services, and thus provide complex, synchronized advice to our clients.

    -Competition law and consumer protection
    -Economic Criminal Law
    -Employment law
    -Energy, public services
    -Waste management
    -Environment protection law
    -Investments, real estates
    -IT, IP and data protection
    -Legal disputes, debt recovery, insolvency cases, tax litigation
    -Pharmaceutical law and health industry
    -Public procurement, tendering procedures
    -Restructuring, Mergers & Acquisitions
    -Telecommunications and media


    A new management team to deploy the “PwC Legal 2025” strategy: Catherine Baflast becomes managing partner as of October 1, 2021

    At the end of her mandate at the head of PwC Legal, the time has come for Cindy Arces to hand over the reins to Catherine Baflast, who will become managing partner as of October 1, 2021. This succession and change in governance has been prepared for several months.