Janice Houghton

Janice has worked with a variety of clients, from owner-managed businesses through to large international groups, across a wide range of different sectors, from pharmaceuticals, technology and media to funds, finance and international shipping, tailoring her advice to meet each client’s specific needs.

As well as having several years of experience of helping to get M&A and financing transactions done with appropriate UK tax protections, she also has experience of advising clients on international issues including residence, BEPS Pillar Two, UK digital services tax, UK CFCs, anti-hybrid mismatches, corporate interest restriction rules, withholding taxes and double tax relief.  

• Corporate acquisitions and restructuring – technology

  Supported on the UK tax implications of various acquisitions and pre-sale and post-acquisition restructuring proposals for a US technology client.

• Corporate restructuring

  medical testing sector Helped analyse the UK tax implications of several acquisitions and international group reorganisations, including in relation to the UK’s controlled foreign companies rules.

• Advice to fund managers and international groups on BEPS

  Advised on MNE group and other implications of BEPS Pillar Two rules and their UK law equivalents for fund managers and international shipping clients, and coordinated multi-jurisdictional advice in relation to QDMTT and joint ventures.