Rachel MacLeod#8858

Rachel MacLeod

Solicitor, Addleshaw Goddard
Rachel is a Legal Director in Addleshaw Goddard's London office specialising in ESG, environmental and sustainability matters within both a regulatory and transactional context. She works with clients across a range of sectors to navigate ESG risks and capitalise on opportunities linked to their operations and activities. Rachel has particular expertise advising clients in the manufacturing, retail, tech and healthcare sectors on EU and UK regulations affecting the entire product lifecycle, from market entry requirements to end-of-life considerations. Her practice extends to advising on environment, health and safety (EHS) legislation as well as operational compliance and risk management.

Rachel's recent experience includes advising on*:

• Supply chain due diligence obligations, including the EU Deforestation Regulation and the Corporate Sustainability Due Diligence Directive.
• ESG reporting and disclosure requirements under frameworks such as the Corporate Sustainability Reporting Directive (CSRD), UK Modern Slavery Act, UK Streamlined Energy and Carbon Reporting (SECR), TCFD-aligned reporting, CBAM and the UK ESOS energy auditing regime. 
• EU Green Deal, the Circular Economy Action Plan and sustainability regulations for products, including those governing batteries, packaging, plastics, PFAS and ecodesign.
• Greenwashing risks in marketing and promotional materials, including compliance with the EU ECGT Directive and the proposed Green Claims Directive.
• EU and UK chemicals legislation, including REACH, RoHS, POPs, biocidal products and CLP compliance.
• End-of-life requirements for products, waste and Extended Producer Responsibility (EPR) regimes, such as WEEE, batteries and packaging recycling laws.
• Compliance audits and reviews, regulatory investigations and prosecutions.

* includes experience gained prior to joining Addleshaw Goddard
Contributed to

1

Plastic packaging tax
Plastic packaging tax
Practice Notes

This Practice Note provides practical guidance on the plastic packaging tax (PPT). It details the problem of plastic packaging, covers developments in this area that have led to the PPT, commencement of the PPT, definition of plastic packaging component, obligated businesses (manufacturer and importer) and plastic packaging containing recycled content. It also covers exemptions, reliefs and credits, as well as administration and collection of the tax, including registration, records and returns, payment, group arrangements, PPT statements on invoices, charging VAT and taking temporary responsibility in the event of death, incapacity or insolvency. Finally, it covers offences, penalties and practical tips on advising in this area looking at due diligence and secondary liability and developments.

Practice Area

Panel

  • Contributing Author

Qualified Year

  • 2011

Experience

  • Baker McKenzie (2009 - 2025)

Qualifications

  • BA in Law (2007)
  • LPC (2009)

Education

  • University of Cambridge (2007)
  • College of Law, Moorgate (2009)

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