Zoe Feller

I am a tax lawyer specialising in corporate, asset finance and structured finance transactions.

I have particular strength advising on the tax aspects of international matters, often coordinating teams across multiple jurisdictions.

I work with clients setting up in the UK and EU, working seamlessly with colleagues across our network to help clients identify the unique challenges that each jurisdiction presents and putting in place the most effective business model to ensure their brand will thrive.

Before joining our firm in 2016, I spent more than two years on secondment at two investments banks. This time allowed me to gain valuable experience on the pressures and workings of in-house legal teams, providing me with an understanding that my clients value highly. This experience still helps me advise financial services clients (both in the FinTech and traditional banking sectors) and asset finance clients, particularly those in the aviation sector.

Tax law has changed significantly over the last few years with the emphasis on international coordination to eliminate tax evasion and ensure profits are taxed where they arise through the OECD and G20 nations' BEPS project. I advise clients on the impacts of these changes which have been introduced both at an international and domestic level. The multilateral instrument has amended double tax treaties and changed the way businesses borrow money, lease assets, distribute profits and hold IP – this affects all of our clients with cross border businesses, including asset leasing, franchising, IP rich digital businesses and financial services clients. The UK has also implemented BEPS related changes on which I regularly advise, such as the digital services tax and the interest restriction rules.

• Altus Group plc on the tax aspects of its acquisition of UK-based company Commercial Valuers & Surveyors (CVS) Ltd.
• NASDAQ OMX Helsinki listed cyber security company F-Secure on the tax aspects of its acquisition of MWR InfoSecurity, a privately held cyber security company with its main offices in the UK, the US, South Africa and Singapore.
• One of the world's largest end-to-end IT services and solutions companies, on the tax aspects of its acquisition of a global end-to-end ServiceNow partner in the UK.
• Arm Limited on the tax aspects of its acquisition of Stream Technologies Limited. The transaction forms the latest in Arm's M&A strategy in relation to IoT companies.
• LKAB Minerals on the tax aspects of its acquisition of the business of Francis Flower, comprising two companies Francis Flower (Northern) Ltd and Gurney Slade Lime & Stone Ltd.
• Calero Software, a leading global provider of Communications and Cloud Lifecycle Management (CLM) software and managed services, on the tax aspects of its acquisition of the entire issued share capital of Scotland based Veropath Limited, a leading provider of Telecom Expense Management solutions throughout the UK and Europe.
• Pioneer Point Partners, a private investment partnership that specialises in infrastructure assets in the energy and environmental sectors, on the tax aspects of its acquisition of UK energy platform, Brockwell Energy Limited.
• Advising a non-UK incorporated, UK resident holding company on a capital reduction demerger.