Charlotte Black

Corporate Tax Associate at Farrer & Co

Office:


66 Lincoln's Inn Fields
London
WC2A 3LH
United Kingdom

About Charlotte

Charlotte is an Associate Lawyer in the Tax Team at Farrer & Co.

She advises on all aspects of business taxation, including transactional and contentious work. She has particular expertise in corporate reorganisations, M&A, property investment and the taxation of charities and investment funds.

Charlotte has broad experience in all business taxes across market sectors.  

Her clients include entrepreneurs, private equity funds, private companies, individuals and their estates as well as charities, cultural institutions and universities.

Charlotte advises on many aspects of business transactions including

•    Designing employee incentives
•    Negotiating sale and purchase agreements 
•    Reorganisations of corporate groups and investment funds
•    Structuring acquisitions of real estate and property developments, and
•    Assessing income tax, CGT, VAT and stamp taxes on commercial transactions generally. 

Specialisations

Corporate Tax Planning Mergers & Acquisitions

Charlotte's Articles

Corporate Residence - How to keep management and control where you want it

A company that is not incorporated in the UK may be treated as UK tax resident if it is centrally managed and controlled here. Much careful tax planning can be undone if this point is not well understood and continually monitored. [...]
Date: 05 Aug 2019
Jurisdiction: United Kingdom

SFC bans former Investment Counsellor for taking confidential client lists

The Securities and Futures Commission (“SFC”) announced on 22 January 2018 that under section 196(1)(iii) of the Securities and Futures Ordinance (“SFO”) it has banned former DBS Bank employee Mr Chan Wai-Nun from re-entering the industry for a period of 6 months, on the grounds[...]
Date: 08 Feb 2018
Jurisdiction: Hong Kong

First Hong Kong criminal conviction for actively marketing unlicensed regulated activities carried out overseas

Case background On 21 September 2017, the Securities and Futures Commission (“SFC”) issued a press release about its conviction against ETRADE Securities (Hong Kong) Limited (“ETrade HK”) for actively marketing to the Hong Kong public US brokerage services provided by E*TRADE[...]
Date: 07 Feb 2018
Jurisdiction: Hong Kong

SFC bans investment consultant for four months for taking client orders on an unrecorded mobile phone

The Securities and Futures Commission announced on 11 October 2017 that Mr Xu Tao, a former investment consultant of China International Capital Corporation Hong Kong Securities Limited (CICC), has been banned from trading for four months.[...]
Date: 07 Feb 2018
Jurisdiction: Hong Kong

SFC announces full roll-out of Manager-In-Charge regime

In January last year, we wrote about upcoming changes to the Manager-In-Charge Regime. It was announced then that Managers-In-Charge (MIC) of eight core functions should have applied for approval to become Responsible Officers (ROs) by 16 October 2017. In addition, licensed[...]
Date: 07 Feb 2018
Jurisdiction: Hong Kong

Initial Coin Offerings hit Regulatory Walls

The emergence of digital currencies and blockchain technology has now paved the way for various blockchain-based companies to raise billions of dollars by initial coin offerings (“ICOs”). An ICO occurs when a company sells digital tokens or existing digital coins (such as[...]
Date: 07 Feb 2018
Jurisdiction: Hong Kong

The “no consent” letter regime. Protecting victims of internet fraud by ‘freezing’ the propriety rights of bank account holders.

On occasions public interest demands that the propriety rights in bank accounts are fettered to prevent criminals from dissipating proceeds of crime to the detriment of the victims.[...]
Date: 26 Jul 2017
Jurisdiction: Hong Kong