Sara Maccallum

Partner
Tax

+44 (0) 20 7079 8172 email Sara download vcard

Sara is the senior partner and head of the commercial tax group.

She has been advising private clients at the Firm for over twenty years with particular emphasis on integrating the tax requirements of their business life into their overall planning strategies.

She specialises in providing full service transactional advice and commercial tax planning advice to private clients who are owner-managers or stakeholders in family businesses, whether they hold their interests through onshore or offshore vehicles, as well as trust companies, property developers, investors and entrepreneurs.

She advises on all the tax aspects of corporate and property transactions including Stamp Duty Land Tax and VAT.

“She focuses on a wide array of tax matters for private & commercial clients & regularly advises business owners on tax planning”

Chambers HNW 2022

“She is very technical, she is very personable and she has a lot of experience”

Chambers HNW 2021

“She can steer clients on really technically difficult matters”

Chambers HNW 2021

Areas of Practice

Private Client, Tax & Advisory, Commercial Tax, Family Business, International, Property Tax, UK Real Estate Structuring

Track Record

Advising a set of offshore trustees on a buy back of shares in a UK company and achieving a significant saving of tax through a restructuring of their holding

Advising a family business on a business reorganisation involving the creation of new shares which can be freely transferred without immediate tax cost

Advising a family business group on a division of the disparate businesses into a trading and non trading group which could then be partitioned between the family

Advising a UK group on the rationalisation of a basket of loans without adverse tax charges arising

Advising on the demerger of a trading enterprise from an investment trading group without tax cost, clearing the matter with HMRC and ensuring that growth of value is eligible for business reliefs

Design and implementation of a new trading strategy for a property investor in an SDLT efficient manner

Setting up a property investment structure allowing UK individuals to invest in Bulgarian development property

Advising on the tax aspects of a new strategy to dispose of residential land without enfranchisement

Advising a property trading LLP on the SDLT aspects of the incorporation of a data centre business

Awards & Rankings

Legal 500, Leading Individual, 2020 – 2023

Chambers HNW, Ranked Individual 2017 – 2022

Catherine Variety Awards, Professional Services Awards Role of Women in Business – Shortlisted, 2018

Memberships

Chartered Institute of Tax

British Property Federation (BPF) Tax Committee

Education & Qualification

University of Manchester

Qualified as a solicitor in 1991

Chartered Institute of Taxation