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  • Mandarin

Yao joined the CMS Tax team in September 2021 and has advised on a variety of domestic and international transactions.

Relevant experience

  • Hammerson on the JV buyout of Birmingham's Bullring and Grand Central shopping centre.
  • LondonMetric on the purchase of the asset manager for LondonMetric Property REIT.
  • Swiss Life on tax structuring and disposal of Luxembourg SPV holding UK care home assets.
  • M&G on the sale of Travelodge hotel held by a Guernsey Unit Trust.
     

Education

  • 2018 - LLM Banking and Financial Regulation, London School of Economics and Political Science, London.
  • 2014 - LLB (first class honours), University of Birmingham, Birmingham.
  • LLM, Commercial Legal Practice, BPP.
     
Practice Areas

Insights by Yao

CMS advises bp on divestment of majority of bp Ventures portfolio

CMS advises bp on divestment of majority of bp Ventures portfolio

17 Jul 2026 2 min read
Autumn Budget 2025 - key tax announcements

Autumn Budget 2025 - key tax announcements

26 Nov 2025 35 min read
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