Tax Talks

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Rebecca Wallis

Rebecca Wallis

Rebecca Wallis is an associate in the Tax Department.

Prior to joining Proskauer, Rebecca trained in the London and Hong Kong offices of an international U.S. law firm where she worked on tax, corporate M&A and bank finance matters.

Rebecca earned her B.A. from Durham University and undertook her legal studies at the University of Law.

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Are fixed rate preference shares “ordinary share capital” for entrepreneurs’ relief – more or less certainty?

There has been another development on the tricky but important subject of whether the rights attaching to preference shares mean that they are or are not ordinary shares for entrepreneurs’ relief (and other tax) purposes. Recent cases have shown that share with no right to a dividend are ordinary shares. HMRC has published its view … Continue Reading
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