Aredhel Darnley Associate

Aredhel Darnley has experience in a wide variety of taxation matters relating to corporate finance, employment, intellectual property, real estate and commercial transactions.

Aredhel regularly advises on tax implications of corporate transactions including mergers and acquisitions as well as group restructuring.  Aredhel also has extensive experience of the implementation and administration of employee share schemes.  Aredhel also provides regular advice to the Sports Group and its clients in relation to tax efficient arrangements for clubs and individuals.

Aredhel is a member of both the Chartered Institute of Taxation and the Share Plan Lawyers group.  Aredhel also organises the firm's pro bono support of the Paddington Law Centre.

Publications

• Liability for VAT on player agent fees, W.S.L.R. 2006, 4(11), 14-16
• It ain't over until the VAT lady sings, Ent. L.R. 2007, 18(2), 66-68
• Recovery of VAT paid on agents' fees: Newcastle's battle, with Tim Jarvis, W.S.L.R. 2007, 5(6), 14-16
• The Mayflower case, with Tim Jarvis, Ent. L.R. 2007, 18(6), 223-225
• Pole Tax, with Tim Jarvis, Ent. L.R. 2007, 18(7), 249-250
• Birmingham City fails to prove agents were acting for club only, W.S.L.R. 2007, 5(7), 14-16
• HM Revenue & Customs attempt to tackle MTIC fraud, E.C.L. & P., 2007, 9(8), 12-13
• Revenue's Mad about Saffron, Ent. L.R. 2008, 19(7), 158-160
• VAT Fraud : European Parliament support to VAT fraud proposals, E.C.L.&P. 2008, 10(9), 8 - 9
• Canterbury Hockey Club v HM Revenue & Customs, Sports Law Administration & Practice, December 2008 15, 6, 10 – 12
• Leadx v HM Revenue & Customs, [2008] E.C.L.R. 22 and E.F.P.L.& P. 2009, 3(3), 8-11
• Missing Trader Intra- Community Fraud : Mobilx case, [2009] E.C.L.R. 1 14-15 and E.F.P.L. & P. 2009, 3(4), 4 – 7
• Cross-border VAT: all change, C.T.L.R. 2009, 15(6), 137-138
• Mrs Henderson Presents major tax headache for film production partnerships, Ent. LR 2010, 21(1), 10-13
• Mrs Henderson Presents the sequel: the Court of Appeal Ent. LR 2010, 21(7), 274-276
• The protection of individual image rights – an update, with Alastair Purssell, Sports Law Administration & Practice, December 2011, 18, 6, 13-14

Representative Experience

• Assisting WPP plc with the preparation of its Annual Report, including the drafting of the Remuneration Report.
• Providing assistance in relation to the tax effective deferral of share incentive awards in the UK and the US, including drafting documentation in relation to the necessary shareholders’ General Meeting.
• Providing advice on General Betting Duty and gambling tax structures.
• Advising Premier League football clubs in relation to tax efficient image right agreements.
• Assisting with VAT implications of commercial cross-border transactions.