Luca Parrott Associate

Associate

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Luca advises on a broad range of UK and cross-border tax matters.

Luca represents a range of clients, including investment managers, private equity firms, family offices, corporates, and executives. In particular, Luca advises on the tax aspects of investment fund structuring, corporate transactions, and group tax planning, and also has experience dealing with the share scheme aspects of M&A transactions.

Expertise

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QAHCs: quantifying relevant interests

Luca Parrott 07 Jul 2023

The UK now has a qualifying asset holding company (QAHC) regime which makes it easier for investment funds to base their investment holding structures in the UK. There are several...

Unpacking Pillar Two: post-filing adjustments

Luca Parrott, Bezhan Salehy 19 May 2022

There are a number of reasons why an adjustment may have to be made to the tax liability of a constituent entity (CE) for a prior year – and, under Article 4.6.1 of the Model...