Sarah Ling Senior associate

Senior associate
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Sarah advises on a broad range of UK and cross-border tax matters, with particular focus on group and international tax planning, and investment fund carried interest and co-investment structuring.

In particular, Sarah's practice focuses on advising investment fund managers on their fund, house, carry and co-investment structuring, and advising corporates and investment fund managers on the tax aspects of corporate transactions.

Expertise

Recent work

UK and European private equity houses

Advising on fund raisings, including co-investment and carried interest structuring.

Corporate borrowers and lenders

Advising on tax aspects of acquisition debt facilities.

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Quick reads

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In depth

Unpacking Pillar Two: Administration

Gregory Price, Sarah Ling 18 Jul 2022
Chapter 8 of the Pillar Two model rules deals with administrative aspects of the GloBE Rules. Much of the detail of these provisions remains to be determined, but the rules,...
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Unpacking Pillar Two: US implementation

Sarah Ling, Ashley Greenbank, Bezhan Salehy 04 May 2022
The Build Back Better Act, the US legislation that would bring its existing minimum tax rules in line with the OECD’s BEPS 2.0 project, has stalled in the Senate, bringing into...
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The war on holding companies and the return of withholding taxes

Gregory Price, Sarah Ling 12 Oct 2021
The proposals to be introduced by BEPS 2.0 and ATAD 3 represent the latest challenge to the use of holding companies in corporate structures, with BEPS 2.0 potentially giving rise...
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