I am a solicitor in Bates Wells’ Charity and Social Enterprise team. I completed my training contract at Linklaters and qualified in its Tax department in September 2016, before moving to Bates Wells in February 2018.

  • I have advised on tax structuring for various charities and their trading subsidiaries. This has included advice on gifts of distributable profits, drafting deeds of covenant, as well as how resources can be shared between charities and their subsidiaries
  • I have advised on the formation and registration of new charities and social enterprises, including CIOs. I recently provided extensive advice to a new CIO which we incorporated, on governance, conflicts, employment of trustees, and incorporation of a trading subsidiary. My work with this client involved advice on the advantages and disadvantages of creating a VAT group with its trading subsidiary, together with advice on VAT in auctions.
  • I have advised on constitutional and operational issues for charities, including advising on conflicts of interest, quorum, procedure and other governance matters. This has included a detailed review of governance arrangements for a large charity, where we conducted a review of its existing relationship with its trading subsidiary, together with how board members can authorise conflicts, and how issues can be resolved in the event of a conflict of interest between the charity and its trading subsidiary.
  • I have advised charities on various VAT issues, including VAT zero rating of construction costs, reverse charge, the VAT exemption for fundraising events, and partial recovery.
  • I have advised on grant agreements, funding arrangements and commercial participator agreements for various large charities.