Katerina Heal

I am a partner in the Tax Department and a member of the Corporate Group of Marriott Harrison.

My corporate tax practice covers all aspects of UK and international taxation in areas that include UK and cross-border M&A, venture capital, private equity and general corporate transactions, business start-ups and group restructurings and reorganisations. I also advise venture capital companies and individual investors on UK tax reliefs, such as EIS, SEIS, business investment disposal relief, investor’s relief as well as on various employment tax matters such as share schemes and IR35. My experience also focuses on providing tax advice to UK companies and multinational groups on their UK and international establishment and operations.

I also have substantial experience in advising on many forms of financing transactions such as UK and international loan agreements, private placements, securitisations, international securities offerings and aviation transactions.

My practice also includes advising fund managers and investors on a full range of UK and international tax issues involving 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 taxation of carried interest and executive co-investment arrangements.

I was selected by the International Fiscal Association (IFA) in connection with 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.