Lawyers

Chris Moakes

Chris Moakes

Work Department

Tax

Position

Chris is a Partner who joined the firm in 2019 as a Tax Manager to focus on the enterprise investment scheme (EIS) and venture capital trusts (VCT) tax practice. Chris has extensive experience advising a wide range of investors and investee companies on structuring and implementing tax efficient investments, reorganisations and exits in compliance with the EIS and VCT regimes.

In addition Chris has substantial experience of advising VCT's on their compliance obligations to ensure that they continue to meet the range of qualifying conditions which must be considered on an ongoing basis.

Chris has a general corporate tax background and has previously provided corporate tax advice to companies ranging from start ups to multinational groups on both one-off business transactions, relevant changes to the tax legislation/environment and on-going tax compliance obligations.

His recent experience includes:

  • advising a number of EIS and VCT investors including the Livingbridge (Baronsmead VCTs), Octopus Investments and Puma Investment Management on the impact on their existing and proposed investments of recent and forthcoming changes to the EIS and VCT regime;
  • acting on a wide range of EIS and VCT compliant transactions, including obtaining advance assurances from HMRC and providing opinions to investors on whether a company would qualify under the schemes;
  • advising on VCT mergers to ensure continued compliance with the VCT regime, including negotiating with HMRC;
  • advising a VCT on how to implement a complex restructure of an existing investment so as to ensure continued compliance with the VCT regime whilst securing the future of the investee company, including negotiating with HMRC;
  • advising a range of companies ranging from multinational groups to start ups on the corporate tax compliance obligations as well as any changes to the tax environment that could impact them.

Chris is an ACA chartered accountant having trained at PwC in their tax department.

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