Eloise Walker

Pinsent Masons

Eloise qualified as a solicitor in 2000. After a decade at Linklaters (1998-2008),Eloise joined Pinsent Masons in 2008 as a partner where she heads up the London Tax practice. Specialising in corporate tax, finance and investment funds, her areas of expertise include UK and cross-border acquisitions and re-constructions, corporate finance and joint ventures. Her practice also includes tax structuring for onshore and offshore establishments with a focus on cross-border issues.

She has acted for a wide range of household names in the corporate and financial spheres, and authored articles for various top-tier publications (including the Tax Journal, Financial Instruments Tax and Accounting Review, and the Journal of International Banking & Financial Law).

Eloise has been recognised year-on-year by Chambers legal directory as a notable practitioner in her field, and is a recent winner in The Tax Journal's "40 under 40" for 2011/2012.

Lexis®PSL Tax

About Lexis®PSL

Contributed to

4

Tax considerations on a loan agreement—the tax gross up clause

Practice Notes

This Practice Note explains why loan agreements contain a tax gross up and the lender-friendly position that is standard in most loan agreements. It also provides suggested amendments to standard Loan Market Association (LMA) drafting to strengthen a borrower’s position and outlines how the risk of US withholding tax imposed under the Foreign Account Tax Compliance Act (FATCA) rules is normally allocated in a standard UK loan agreement. This Practice Note is produced in partnership with Eloise Walker of Pinsent Masons LLP.

Tax

Unwinding a share sale—key tax consequences

Practice Notes

This Practice Note explores the potential tax consequences of unwinding a share sale. If the unwinding occurs after completion, this involves entering into a new transaction for the sale back of the same shares to the original seller. In the case of a conditional agreement, the transaction may be able to be unwound before the conditions have been satisfied and therefore before completion. This Practice Note is produced in partnership with Eloise Walker of Pinsent Masons LLP.

Tax

Unwinding an asset sale mid-completion—key tax considerations

Practice Notes

This Practice Note explores the potential tax consequences of unwinding a business sale mid-completion after some of the assets and liabilities have already been transferred. This Practice Note is produced in partnership with Eloise Walker of Pinsent Masons LLP.

Tax

What is the impact of a potential Brexit on the tax drafting in loan agreements?

Q&A

This Q&A considers the impact of Brexit on the tax provisions in loan agreements. This Q&A is produced in partnership with Eloise Walker of Pinsent Masons LLP.

Tax