John Gumery

Solicitor

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John Gumery

Expertise

John’s practice covers a broad range of tax issues for a variety of clients.

He advises entrepreneurs, companies, financial institutions and private equity houses on the tax issues and the drafting and negotiation of tax provisions in corporate transactions. John advises in relation to both share purchase agreements and business purchase agreements, including on deals involving warranty and indemnity insurance, as well as on the recovery of VAT on deal costs by newco buyers.

John regularly advises on the tax implications of property transactions, especially in relation to SDLT and VAT. John often advises on the availability of SDLT reliefs and the preparation of applications to HMRC for deferring or repaying SDLT.

He also advises on a range of employee incentivisation and employment tax issues. This includes advising clients on the design and implementation of various types of unapproved and tax-advantaged employee share schemes, the tax treatment of payments made under employee settlement agreements, national minimum wage compliance and the taxation of crypto assets as incentives.

Additionally, John has advised on the tax issues relating to the treatment of VAT in banking and restructuring transactions as well as the taxation of salary sacrifice payments in employment and pensions matters.

Experience

  1. Advising on the transfer of going concern rules resulting in a significant VAT and SDLT saving for a housebuilder client on a major land acquisition shortlisted for Property Deal of the Year.
  2. Advising Connection Capital and its investor clients on the tax provisions relating to management buyouts of various entities.
  3. Advising on the SDLT and VAT recovery position for a major housebuilders consortium acquiring and then partitioning a site to provide 700 new homes.
  4. Advising a large employer on the tax and enforcement consequences of potentially breaching national minimum wage rules as a result of implementing a salary sacrifice pension scheme.
  5. Providing SDLT analysis to insolvency practitioners regarding the surrender of leases in a large care home group that had entered administration.