Lee Nuttall > Gowling WLG > Birmingham, England > Lawyer Profile

Gowling WLG
B4 6WR
Lee Nuttall photo

Work Department

Head of tax and head of funds.


Partner and Head of Tax. He has extensive experience and awide-ranging practice in all aspects of real estate, corporate, finance and commercial UK tax – including: mergers and acquisitions; reorganisations and reconstructions; finance and refinancing; investment and development transactions for real estate investors, developers and traders; and the structuring and implementation of cross-border and inward investment projects. He is also head of funds – leading an inter-disciplinary team of corporate, finance, tax and regulatory lawyers who together design and put into practice efficient co-investment vehicles (regulated and unregulated and offshore equivalents) for indirect participation in many classes of asset.


Trained Simmons & Simmons; qualified 1991; joined Wragge & Co 1995; partner 2000; Wragge Lawrence Graham & Co, partner, 2014.




Law Society; Birmingham Law Society; Institute for Fiscal Studies; Investment Property Forum; British Property Federation; Urban Land Institute.


Birmingham University (1987 LLB; 1989 LLM); Guildford College of Law (1989).


Golf, shooting, gardening, old Norse-Icelandic literature; Anglo-Saxon Society; cigars (Cuban), wood carving, trustee of several charitable trusts and is chair of the Wragge & Co Charitable Trust.

Lawyer Rankings

West Midlands > Corporate and commercial > Corporate tax

(Leading individuals)

Lee NuttallGowling WLG

The ‘excellent’ tax practice at Gowling WLG works closely with the firm’s wider corporate team on high-value transactions and projects for a multitude of real estate investors, developers, occupiers, and development and logistics companies. National tax chair Lee Nuttall‘s broad capabilities are principally concentrated on property and private investment fund taxation. Principal associate Tom Rank regularly handles the tax aspects of cross-border M&A transactions, employee share schemes, and VAT reviews. Senior associate Michael Sweeney focuses chiefly on real estate work and the practice further bolstered its ranks at the junior end through the arrival of principal associate Elizabeth Emerson, who joined from White & Case LLP in March 2021.