Mary is a UK-qualified solicitor with over 10 years of experience, the majority of which has been spent in-house at HM Revenue and Customs supporting tax and customs policy and enquiries. She has also worked for Travers Smith in the M&A tax team and in the legal team at Ofgem covering energy regulatory issues.

Selected representative roles and matters:

Tax

• Advising a global private equity fund and management team of its investee company on tax structuring for sale.
• Advising a private equity fund on tax implications for the sale of its stake in a utilities company.
• Advising the UK tax authority on an avoidance investigation against a global asset management firm.
• Developing a wide range of new UK direct tax legislation, including in the financial services and banking space.
• Legal review of consultation documents and guidance for tax legislation, including on cryptoassets.
• Engaging with overseas Counsel on executive/employee personal tax matters arising from M&A deals.
• Supporting corporate clients on compliance with tax relief conditions, tax avoidance disclosure obligations and clearance applications.
  

Regulatory, Public and International Law

• Advising on two successful applications to the European Commission for state aid approval.
• Supporting the implementation of new customs arrangements in Northern Ireland following the UK’s agreement of the Windsor Framework with the EU.
• Advising the UK energy regulator on levy repayment decisions affecting “Big 6” suppliers.
• Advising the UK tax authority on a legitimate expectation claim by an international investment firm.
• Secondment to the European Court of Justice, shadowing Judge Vajda.

Financial Services

• Advising on two successful applications to the European Commission for state aid approval.
• Supporting the implementation of new customs arrangements in Northern Ireland following the UK’s agreement of the Windsor Framework with the EU.
• Advising the UK energy regulator on levy repayment decisions affecting “Big 6” suppliers.