Philip Reid

Philip Reid


CMS Cameron McKenna Nabarro Olswang LLP
Cannon Place
78 Cannon Street
United Kingdom
Languages English

Philip is an Associate in the Tax department.

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  • 2013 – LPC, University of Law, London
  • 2012 – GDL, BPP, London
  • 2008 – BA in English Literature, Durham University
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CMS ad­vises lis­ted Pol­ish house­hold ap­pli­ances com­pany,...
En­tre­pren­eurs’ Re­lief: good news at last
In an at­tempt to con­tin­ue the sea­son­al spir­it, we have some good news in re­la­tion to En­tre­pren­eurs’ Re­lief (“ER”). There has been ma­jor con­cern that a lot of man­age­ment and em­ploy­ee share­hold­ers might lose their en­ti­tle­ment to ER since it was an­nounced in.
Budget 2018: Changes to En­tre­pren­eurs’ Re­lief
In yes­ter­day’s Budget, the Chan­cel­lor in­tro­duced a num­ber of changes to En­tre­pren­eurs’ Re­lief which may have im­me­di­ate, sig­ni­fic­ant and ex­pens­ive im­plic­a­tions for any­one who is hop­ing to qual­i­fy for the re­lief.
Tax in­dem­nit­ies in in­ter­na­tion­al M&A: when does tax be­come pay­able?
In Min­era Las Bam­bas SA & An­or v Glen­core Queens­land Ltd & Ors [2018] EWHC 1658 (Comm), the Com­mer­cial Court de­cided that VAT was not “pay­able” for the pur­poses of a tax in­dem­nity in a share pur­chase agree­ment and re­lated deed of in­dem­nity un­til it be­came co­er­cively.
Con­tract split­ting in in­ter­na­tion­al con­struc­tion and en­ergy pro­jects
A re­cent de­cision of the Eng­lish High Court has con­sidered a dis­pute re­gard­ing the split­ting of an en­ergy pro­ject in­to off­shore and on­shore con­tracts for tax pur­poses. Such struc­tures rarely come be­fore the courts and this case provides use­ful in­sights in­to.