Ms Elizabeth Small

Elizabeth Small

Lawyer biography

Elizabeth is a transactional lawyer who specialises in real estate and corporate tax.  She has over 20 years of extensive restructuring and M&A experience, including complex share arrangements.  Her experience includes work for major property companies, developers, funds and other corporate property vehicles, with particular reference to the interaction of different tax issues including VAT and SDLT.

Elizabeth's approach is to work in a collaborative manner with colleagues, other professional advisers and intermediaries to produce clear and concise tax advice on complex transactions which often require consideration of a broad range of demanding and sometimes competing tax issues.  Her experience includes advice to property developers, hotel groups, pension funds, high net worths and developing Bitcoin sector.

Elizabeth's experience includes working as a chartered tax adviser at KPMG followed by spells at Taylor Wessing and Halliwells.  Elizabeth joined Forsters as a partner in 2009.


Updates

Real Estate

Consultation published for SDLT surcharge for non-residents acquiring residential property
United Kingdom | 08 March 2019

The government recently published a consultation proposing the introduction of a 1% stamp duty land tax surcharge on non-residents acquiring residential property in England and Northern Ireland. The proposals include applying the surcharge to non-resident individuals, companies, partnerships and trusts. However, the government is considering relief for non-UK resident individuals who are Crown employees subject to UK income tax at the time of the transaction.