Sarah Ling Senior Associate

Senior Associate
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Sarah advises companies, partnerships and individuals on a broad range of UK and cross-border tax matters, specialising in group and international tax structuring and planning, disputes, and private fund carried interest and co-investment structuring.

In particular, Sarah works closely with our private client group, advising on a range of tax issues for family offices and large privately owned businesses. Sarah has advised on a number of high value tax disputes.

Sarah is a Chartered Tax Adviser.

Expertise

Quick reads

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In depth

Pillar Two: compatibility of the UTPR with double tax treaties

Bezhan Salehy, Sarah Ling 17 Jul 2023
In a Tax Journal article, Bezhan Salehy and Sarah Ling examine whether the Pillar Two undertaxed profits rule is susceptible to challenge under double tax agreements.
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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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