Patrick Ford

Partner, Squire Patton Boggs

Patrick Ford's expertise covers advising on the tax implications of corporate finance and property transactions as well as tax structuring opportunities in connection with such transactions and corporate restructuring generally.

Patrick has varied experience of employee incentive work and has drafted documentation for, implemented and advised on the operation of a wide range of equity based employee incentive arrangements. He also has extensive experience of advising on employment and pensions tax related issues.

Patrick was ranked the top tax lawyer in the north west of England in Chambers UK 2014 and Chambers UK 2015, with comments including that "he has the pulse and understands how tax works - you think to yourself, 'he's a find'" and "he provided fantastic support on complex tax issues. He was extremely responsive to our deadlines and got to understand our ways of working very quickly.'

Representative experience:

acting for UK and non-UK companies (quoted and unquoted) on the tax aspects of corporate and property acquisitions and disposals and the tax-efficient structuring of such transactions
advising UK and non-UK private companies on tax-efficient group restructuring
providing tax planning and advice for vendors of private companies
acting for UK and non-UK companies (quoted and unquoted) on the implementation and operation of various UK and international employee share incentive schemes
advising on various employee-related tax issues, including redundancy programmes, agency worker arrangements, bonus scheme structuring, salary sacrifice and secondments
advising UK companies and pensions trustees on pensions tax issues and planning

Contributed to

5

Offshore employment intermediaries—income tax provisions and key practical considerations

Practice notes

This Practice Note explains the income tax provisions that apply to offshore employment intermediaries, including a summary of the position before and after the changes introduced by the Finance Act 2014, and key practical considerations to be aware of following those changes. This Practice Note was produced in partnership with Patrick Ford of Squire Patton Boggs.

Tax

Onshore employment intermediaries—income tax provisions

Practice notes

This Practice Note explains the income tax provisions that apply to onshore employment intermediaries, including a summary of the position before and after the changes introduced by the Finance Act 2014. This Practice Note was produced in partnership with Patrick Ford of Squire Patton Boggs.

Tax

Onshore employment intermediaries—key practical considerations

Practice notes

This Practice Note summarises the key practical considerations for entities within the scope of the onshore employment intermediaries legislation. This Practice Note was produced in partnership with Patrick Ford of Squire Patton Boggs.

Tax

Tax treatment of section 75 debts

Practice notes

This Practice Note looks at the tax treatment of section 75 debts/employer debts/statutory debts and the extent to which such payments are ‘wholly and exclusively for the purposes of the trade’ when paid by UK registered companies. The Note also looks at the deductibility of tax payments under apportionment and withdrawal arrangements, the timing issues involved in making tax deductions of this nature and the specific ways of dealing with the tax issues arising on the sale of a subsidiary in a multi-employer scheme when a section 75 debt is triggered.

Pensions

What is the impact of Brexit on the drafting of tax covenants and warranties?

Q&As

Tax