Cathrine Bryant Partner
Cathy is a partner in the firm's corporate team. As a dual qualified lawyer Cathy brings a depth of experience to her role as an adviser on tax matters in corporate transactions. Cathy also advises on employment taxes for example on termination payments made to employees, the application of IR35 and other employment related tax matters. Cathy develops share incentive schemes for employers and advises on the structure and scope of these.
- Assisting the Blake Morgan commercial team in drafting, reviewing and negotiating tax deeds and warranties in share sale transactions undertaken by the team.
- Advising on matters of Value-Added Tax and other issues of taxation that arise in the commercial context and most recently for a local authority regarding the Value-Added Tax consequences of a transaction to be undertaken by them.
- Providing tax support to the projects team where required and more recently in the procurement of a new college campus in Cardiff and advising on the requirements relating to the exemptions available to education institutions.
Investors' Relief has languished below the radar for the last 3 years, but 6 April 2019 is the date from which the earliest qualifying periods for holding shares which may be eligible for Investors Relief, come to an end.
With just on a month to go until the one-off tax charge on disguised remuneration loans comes into effect, there is no sign that HMRC is backing off introducing the measure, or that the concern is going to be effective in stopping this implementation.
In our previous post on this subject following the Autumn 2018 Budget, we considered the changes to the qualification criteria which must be met and update this now.
Articles by Cathrine
Following on from the introduction of the Off-payroll Rules for the public sector in 2017, the government intends to extend these rules to the private sector with effect from April 2020. Our expert looks at the questions asked.
Following consultation over the summer, the Chancellor has announced the extension of the IR35 off-payroll rules to the private sector.
Chancellor Hammond has made a pre-emptive move in order to impose a tax on the UK generated revenues of tech giants, explains legal director Cathy Bryant.
Related Knowledge & Resources
Are you using the new mandatory calculation when establishing what part of a termination payment is taxable? Six months on, are there still areas that you, your managers or your payroll colleagues find confusing? We guide you through some common issues.
April 2017 sees the implementation of many significant changes including the gender pay reporting requirements, the apprenticeship levy and off-payroll working in the public sector.
We discuss the recent consultation to consider some of the areas within the partnership rules which HMRC consider are being used for tax avoidance.