Cathrine Bryant Legal Director
Cathy is a legal director 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.
Clients should note that on 6 April 2018 EU State Aid approval for the EMI scheme expires.
The Supreme Court handed down judgement on 1 July 2015 in Edenred (UK Group) Limited and another v Her Majesty’s Treasury and others  UKSC 45.
Today, the Public Contracts Regulations 2015 become effective and it is not business as usual at all.
Articles by Cathrine
Further to our blog post on the 6th April 2018, we can now confirm that the EU has granted approval for the EMI scheme to continue under the state aid rules.
Where employment ends and a termination payment is made on or after 6 April 2018, new provisions create a special formula for calculating the tax due which all employers must be aware of.
What can HR professionals do to help alleviate employees’ post-Christmas financial worries? Cathy Bryant, from our Tax team and Hannah Waterworth from our Employment law team report in People Management.
Related Knowledge & Resources
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.
In light of the recent developments in the Subway franchises' legal challenge, we comment on issues surrounding the VAT treatment of hot food.