Expertise

Marc is a tax lawyer with over 25 years of experience who covers a broad range of tax work, including advising on the tax aspects of property transactions and structures, employee share schemes, inward investment. Marc is a member of:

• The Chartered Institute of Taxation, and previously chaired the Institute’s Property Taxes Committee, and is the Vice Chair of the Institute’s Harrow and North London Branch.
• The VAT Practitioner’s Group.
• The Stamp Taxes Practitioners Group, of which he is a founder and Council member.

Marc regularly contributes articles to professional journals and gives presentations, particularly on stamp duty land tax. He also has a busy consultancy practice in which he assists other professionals, including lawyers and accountants, on the tax aspects of property transactions and structures.

Marc Advises

  • Property investment and development companies
  • High net worth individuals
  • Professional service firms seeking support on stamp duty land tax and annual tax on enveloped dwellings
  • Entrepreneurs on share options and share structures for employees

Experience Highlights

  • Advised on the incorporation of property investment partnerships.
  • Advised on the establishment of a family investment company with a “Growth/Freezer” share structure
  • Advised on whether a German limited partnership entity is liable for annual tax on enveloped dwellings.
  • Advised on the tax aspects of M&A transactions with potential employment related securities and/or disguised remuneration issues.
  • Advised on whether 150 apartments owned by a Jersey company in the course of construction in a substantial mixed development in Central London were to be regarded as trading stock or as capital assets and the UK tax implications of such categorisations, including whether UK corporation tax charges had been triggered under the “trading in and developing UK land” rules, and whether the gains realised on the disposal of the apartments were to be re-based.

Career History

Previous Law firms

  • Laytons ETL, (1998 – 2024)

Memberships

  •  The Chartered Institute of Taxation
  • The VAT Practitioners Group
  • The Stamp Taxes Practitioners Group (Founder and Council member)

Education

  • London School of Economics

Other

Expertise

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Marc is a tax lawyer with over 25 years of experience who covers a broad range of tax work, including advising on the tax aspects of property transactions and structures, employee share schemes, inward investment. Marc is a member of:

• The Chartered Institute of Taxation, and previously chaired the Institute’s Property Taxes Committee, and is the Vice Chair of the Institute’s Harrow and North London Branch.
• The VAT Practitioner’s Group.
• The Stamp Taxes Practitioners Group, of which he is a founder and Council member.

Marc regularly contributes articles to professional journals and gives presentations, particularly on stamp duty land tax. He also has a busy consultancy practice in which he assists other professionals, including lawyers and accountants, on the tax aspects of property transactions and structures.

Marc Advises

Back to top

  • Property investment and development companies
  • High net worth individuals
  • Professional service firms seeking support on stamp duty land tax and annual tax on enveloped dwellings
  • Entrepreneurs on share options and share structures for employees

Experience Highlights

Back to top

  • Advised on the incorporation of property investment partnerships.
  • Advised on the establishment of a family investment company with a “Growth/Freezer” share structure
  • Advised on whether a German limited partnership entity is liable for annual tax on enveloped dwellings.
  • Advised on the tax aspects of M&A transactions with potential employment related securities and/or disguised remuneration issues.
  • Advised on whether 150 apartments owned by a Jersey company in the course of construction in a substantial mixed development in Central London were to be regarded as trading stock or as capital assets and the UK tax implications of such categorisations, including whether UK corporation tax charges had been triggered under the “trading in and developing UK land” rules, and whether the gains realised on the disposal of the apartments were to be re-based.

Career History

Back to top

Previous Law firms

  • Laytons ETL, (1998 – 2024)

Memberships

  •  The Chartered Institute of Taxation
  • The VAT Practitioners Group
  • The Stamp Taxes Practitioners Group (Founder and Council member)

Education

  • London School of Economics

Other