People

Biography

Memberships

The Law Society

Stamp Taxes Practitioners Group

Chartered Tax Adviser

Heather Corben

Partner, Corporate

Heather specialises in corporate tax and real estate tax. She has considerable experience with VAT, stamp taxes, acquisitions and disposals, residential and commercial development schemes, joint ventures, private equity and debt funds. She also advises on M&A and corporate reconstructions.

Having particular expertise in the real estate sector (both commercial and residential), Heather has structured numerous real estate transactions (both investment and development) and has acted on many schemes, including care homes and student accommodation. In addition, she regularly advises on matters involving incentives, including carried interest, for international executives. She is also skilled in the decentralised crypto-assets and blockchain sector.

Heather’s succinct and thoughtful advice provides her clients with clarity in what is a challenging and evolving subject. She ensures that she has a complete understanding of her clients’ commercial objectives and strives to meet these in an efficient manner. 

Her clients include domestic and international property investors and developers, institutional real estate investors, such as pension funds, blockchain and crypto-asset businesses, corporates, international executives and high net worth individuals.

A Chartered Tax Adviser, Heather is a regular speaker at conferences, contributes to BPF tax working groups, is a member of the Stamp Taxes Practitioners Group and has had various articles published in Tax Journal and other publications.


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Can rent concessions result in a VATable supply?

A question which has been considered by many landlords, tenants and advisors over the past few months but for which we now have the answer courtesy of HMRC.

A tax related concept image


Change of business activity? – HMRC guidance

As a result of COVID-19, many businesses have been forced to stop trading during the lockdown or have changed the nature of their activities. Aside from the commercial aspects of a change in business activity, various tax implications may also arise, including the business’ ability to carry forward losses.

Change of business activity? – HMRC guidance

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