Steven Spisto-Luces

Expertise

Steven advises on a broad range of tax issues for a variety of clients.

Steven’s corporate experience includes advising on the tax aspects of acquisitions, disposals and reorganisations, acting for corporates, individuals and private equity houses. Steven frequently drafts and negotiates the tax provisions in share purchase agreements, including deals involving warranty and indemnity insurance. Steven also advises on the stamp duty consequences of such transactions, including the availability of reliefs.

Steven regularly advises on the SDLT and VAT implications of property transactions. Steven advises on the availability of SDLT reliefs and the preparation of applications to HMRC for deferring SDLT and later linked transactions.

Experience

• Providing stamp duty advice on a group reorganisation arising from entry into a facilities agreement to finance an acquisition.
• Advising on the SDLT implications of a novation of an option agreement for the purchase of a development site.
• Advising a national housebuilder on the SDLT implications of a sub-sale of part of a development site.