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.
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.
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