Katerina Heal
Marriott Harrison LLP
London, United Kingdom
Languages
English
Katerina is a partner in the Tax Department and a member of the Corporate Group of Marriott Harrison.
Her corporate tax practice covers all aspects of the UK and international taxation in areas that include the UK and cross-border M&A, venture capital, private equity and general corporate transactions, business start-ups and group restructurings and reorganisations. Katerina also advises venture capital companies and individual investors on UK tax reliefs, such as EIS, SEIS, business investment disposal relief and, investor’s relief as well as on various employment tax matters such as share schemes and IR35. Her experience also focuses on providing tax advice to UK companies and multinational groups on their UK and international establishment and operations.
Holds substantial experience in advising on many forms of financing transactions such as the UK and international loan agreements, private placements, securitisations, international securities offerings and aviation transactions.
Katerina’s practice also includes advising fund managers and investors on a full range of the UK and international tax issues involving the formation and operation of private investment funds (including buy-out, infrastructure, real estate, debt and fund of funds), including co-investment transactions and transactions in secondary fund interests. I have broad experience in advising fund managers on the taxation of carried interest and executive co-investment arrangements.
Katerina was selected by the International Fiscal Association (IFA) in connection with the 2019 annual IFA Congress held in London to be one of the two UK IFA Branch Reporters for the 2019 IFA Congress on the subject of private investment funds, on which a report was published by IFA in September 2019. I am also recognised as a Key Lawyer for Corporate Tax in the Legal 500 UK 2021 guide.