Legal Guidance and Research / Experts / Elliot Michaelson Taylor
Elliot Michaelson Taylor#13831

Elliot Michaelson Taylor

Taylor Wessing LLP
Elliot is a senior associate in the Tax and Incentives group at Taylor Wessing, specialising in employee incentives. He advises on a full range of employee incentive and employment tax matters, with particular experience in takeovers, mergers and acquisitions, structuring of tax-favoured and non-tax favoured equity arrangements, and equity incentivisation for management and start-ups.

Practice Area

Panel

  • Contributing Author

Experience

  • Charles Russell Speechlys (2017 - 2023)
  • Kirkland & Ellis (2015 - 2017)

Membership

  • Share Plan Lawyers

Qualifications

  • LLB (2014)
  • LPC (2015)

Education

  • University of Manchester (2014)
  • BPP University (2015)

1 Contributions by Elliot Michaelson Taylor

UK life sciences tax: R&D and Patent Box, intangible assets, cross-border transfer pricing and DPT, investment and employee incentives, compliance and environmental taxes
PRACTICE NOTES
UK life sciences tax: R&D and Patent Box, intangible assets, cross-border transfer pricing and DPT, investment and employee incentives, compliance and environmental taxes
This Practice Note outlines key tax considerations for businesses in the life sciences industry, including pharmaceutical, medical technology and biotechnology companies. It examines, among other areas, corporation tax topics such as research and development (R&D) reliefs and the patent box, together with cross-border matters including transfer pricing and investment reliefs... Cross-border framework On 31 January 2020, the UK left EU membership and entered an implementation period during which the EU continued to treat it as a Member State for many purposes. This ended on 31 January 2020, after which EU law and the jurisdiction of the Court of Justice of the European Union largely ceased to apply to the UK. The trading relationship between the UK and the EU is thereafter governed by the EU-UK Trade and Cooperation Agreement... State aid Following the UK’s departure from the EU, the UK is no longer bound by EU State aid law, which requires the European Commission’s advance approval of State aid. A number of the regimes described below (in particular, those described...
Tax
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