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Elizabeth Sherwood

Of Counsel

Portrait ofElizabeth Sherwood

Elizabeth Sherwood

Of Counsel

Contact
CMS Cameron McKenna Nabarro Olswang LLP
Cannon Place
78 Cannon Street
London
EC4N 6AF
United Kingdom
Languages English

Elizabeth is an experienced tax lawyer and Chartered Tax Adviser, with experience at City law firms and at one of the Big Four. She undertakes tax advisory work and tax knowledge work, across a broad range of tax matters, within the tax group at CMS. 

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Education

  • 1993 - LLB (Hons), Exeter University, Exeter.
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Expertise

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06/03/2024
Spring Budget 2024 – key tax announcements
Against the backdrop of an election (probably) later this year, the Chancellor was evidently feeling the pressure to make tax announcements that would find favour with the electorate, whilst constrained...
Law-Now Tax
26/01/2024
CMS Expert Guide to Mastering OECD's Pillar Two in the UK
1. Has there been a formal indication of the intention to implement Pillar Two/GloBE rules? Yes. 2. What is the implementation status of Pillar Two/GloBE rules? 27 September 2023 – The UK government...
Expert Guide
Comparable
23/11/2023
Autumn Statement 2023 – Key tax announcements
The Chancellor opened his speech with a statement that, “Our plan for the British economy is working, but the work is not done”.  Consistent, perhaps, with the tone of that message, yesterday’s...
Law-Now Life Sciences & Healthcare
15/03/2023
Spring Budget 2023 – key tax policy announcements
Today’s Spring Budget speech focused on moving the UK economy into growth mode. With the increase in the main rate of corporation tax to 25% on the horizon and fast-ap­proach­ing, the Chancellor turned...
Law-Now Tax
15/12/2022
Tax treatment of re-insurance of BLAGAB – changes with immediate effect
On 15 December 2022, tax changes have been announced, which have immediate effect, which apply to insurers which write, acquire or re-insure basic life annuity and general assurance business (‘BLAGAB’)...
Law-Now Tax
15/12/2022
Government launches consultation: VAT treatment of fund management
On 9 December 2022, the UK Government published a technical consultation on proposed reform of the VAT rules on fund management. Its scope is fairly limited, aiming to improve legal clarity and certainty...
Law-Now Tax
17/11/2022
Autumn Statement 2022 – Key tax highlights
Today’s Autumn Statement was aimed at tackling the cost of living crisis and rebuilding the economy, in the context of an acknowledgment by the Chancellor that the UK is in recession. Clearly, the tax...
Law-Now Tax
23/09/2022
The Growth Plan 2022: driving growth via tax cuts and investment incentives
A rose by any other name would smell as sweet – and the same could be said for certain taxpayers and would-be investors listening to what was perhaps, in all but name, a Budget this morning. Given the...
Law-Now Infrastructure & Projects
20/01/2022
Pillar Two – the OECD model rules and UK implementation
The “Pillar Two” model rules are part of the OECD’s “Two Pillar Solution”, which aims to address the tax challenges posed by the digitalisation of the economy. However, the scope of the rules...
Law-Now Tax
27/10/2021
Autumn Budget 2021 – key announcements 
The tone of the Budget was one of optimism for post-Covid recovery balanced with fiscal responsibility – and it is clear that this government is aiming to return, in the minds of voters, to being the...
Law-Now Tax
26/10/2021
Autumn Budget 2021 - What could be in store?
The 2021 Autumn Budget takes place against a challenging economic and political backdrop. According to the National Audit Office the pandemic has cost around £370 billion so far. With further Covid-related...
Law-Now Tax