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Kristin Shelley

Senior Associate

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

Kristin Shelley is a senior associate in the tax group in London.  Kristin joined CMS in 2019 via the ground-breaking Reignite Academy, a returner programme which aims to encourage experienced lawyers to return to the city after a career break.

Kristin graduated from Cambridge University before training, qualifying and working as a tax lawyer at two city law firms. At seven years qualified Kristin took a career break to care for her children, which included living in Hong Kong for three years. 

Kristin has broad experience providing tax advice on international and domestic corporate and finance transactions including M&A and asset financing.  Kristin also advises clients on tax risk, investigations and disputes.  

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Relevant experience

  • CityFibre, the UK's leading alternative provider of wholesale fibre network infrastructure, on the tax aspects of its £200 million acquisition of FibreNation from TalkTalk Group.
  • A client on an appeal to the First Tier Tribunal (Tax) regarding the tax treatment of intangible assets.
  • Multinational groups on their reporting obligations in the UK under the new DAC6 regime and how these fit together with their DAC6 reporting obligations in the EU.
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Education

  • 1997 - Legal Practice Course Nottingham Law School, Nottingham.
  • 1996 - Postgraduate Diploma in Law Nottingham Law School, Nottingham.
  • 1994 - History BA Hons Cambridge University, Cambridge.
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Expertise

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25/10/2021
Tax Risk Evaluation and Mitigation Schemes
The tax climate in the UK has changed significantly in recent years and HMRC are increasingly likely to challenge arrangements they regard as excessive tax planning.  There are also increasing obligations to disclose information about certain transactions or arrangements as they arise, creating further administrative burden on all taxpayers (including those who may not even be knowingly engaging in tax avoidance).
25/10/2021
Tax-related (Commercial) Disputes
Tax disputes are not restricted to disputes with tax authorities.  Where unexpected tax liabilities and penalties arise, taxpayers will need to determine whether they are able to recover any associated losses from third parties (for example, under warranties and indemnities).
25/10/2021
Voluntary Tax Disclosures and Penalty Mitigation
Discovering a potential tax error can be a worrying time for any business or individual.  In such circumstances, the best course of action is invariably to establish the extent of any errors before making a voluntary disclosure to the tax authority.
25/10/2021
Tax Offences and Serious Investigations
HMRC have powers to carry out both civil and criminal investigations in relation to UK taxes and, when deciding whether to seek prosecution for cases involving dishonesty or evasion, have a range of (statutory and common law) offences at their disposal.  These offences apply equally to both individuals and corporates.  The Criminal Finances Act 2017 (CFA) also established two new, strict liability offences related to the facilitation of evasion of UK and foreign tax, making it is easier than ever for corporates to be prosecuted.
25/10/2021
HMRC Civil Information Powers
HMRC have a wide range of statutory powers at their disposal to investigate the tax affairs of both businesses and individuals.  This includes the ability to issue ‘information notices’ in order to compel the sharing of information or documents required for checking the tax position of UK taxpayers.  
25/10/2021
HMRC Enquiries and Compliance Checks
HMRC investigations can take different forms depending on the issues involved.  HMRC generally use the term ‘compliance check’ to describe any investigation where they are seeking to verify that the correct amount of tax has been paid.  In the case of self-assessment returns, these checks are subject to strict legal procedures and properly referred to as ‘enquiries’. Without proper management, even seemingly straightforward enquiries and compliance checks can quickly spiral out of control.  If you are facing any type of investigation by HMRC, it is critical to seek appropriate professional advice as soon as possible.
25/10/2021
Tax Litigation and Alternative Dispute Resolution
If a taxpayer disagrees with a decision made by HMRC, in most cases a challenge may be brought by way of appeal or, for cases involving public law issues, by way of judicial review.  
04/03/2021
Budget 2021: Key tax points
The Chancellor of the Exchequer delivered his Budget to Parliament on Wednesday 3 March 2021. His stated aims were to protect jobs and strengthen public finances so that as the UK emerges from the Covid-19...
08/01/2021
Unexpected scale-back of DAC6 tax reporting
HMRC have announced that the UK has scaled back the application of the EU tax disclosure regime referred to as “DAC6” so that only one out of the five EU “hallmarks” believed to indicate tax avoidance...
24/03/2020
COVID-19: tax and liquidity measures announced by the UK Government
Correct as of 16.00 on 24 March 2020. This article is being maintained. The global COVID-19 outbreak is presenting businesses with unprecedented challenges. In the last two weeks the UK Government has...
19/03/2020
COVID-19: pro-active tax management guidance
The Chancellor announced a raft of COVID-19 support measures and tax assistance in the Budget on 11 March and further measures on 17 March in response to the novel COVID-19. CMS has produced the table...
18/03/2020
Coronavirus: Help for Taxpayers
Special measures are being put in place at HMRC to help businesses and self-employed workers manage their tax affairs during the coronavirus crisis. HMRC have set-up a dedicated helpline for self-employed...