Ben Clarke is an Associate in the corporate tax team. He trained and qualified at Birketts and advises businesses and individuals on a broad range of advisory and transactional tax matters.
Ben has particular expertise in the taxation of real estate transactions, including Stamp Duty Land Tax and VAT. He supports clients across a broad range of commercial and residential property transactions, strategic land matters, property holding structures and transactions involving partnerships.
Ben also leads the corporate tax team’s work on tax-incentivised investments, with a particular focus on the Seed Enterprise Investment Scheme and Enterprise Investment Scheme. His work includes advising on qualification and compliance, including HMRC advance assurance and post-completion filings, and continuing eligibility for the schemes.
Recent work highlights
Advising M7 Real Estate on the sale of a retail warehouse portfolio
Ben formed part of the Birketts team advising M7 Real Estate on the sale of three UK retail warehouse assets to British Land for more than £45,000,000. The portfolio comprised over 270,000 sq ft of retail warehouse space across sites in Bangor, Kilmarnock and Andover and Ben advised on the tax aspects of the transaction.
Advising Brentwood Borough Council on an industrial estate disposal
Ben advised Brentwood Borough Council on the tax aspects of the disposal of Childerditch Industrial Estate, which was sold subject to and with the benefit of approximately 40 occupational leases.
Advising on SEIS and EIS investments
Ben advises companies and fund managers in connection with investments intended to qualify under the Seed Enterprise Investment Scheme and Enterprise Investment Scheme. His work includes advising on qualification requirements, assisting with HMRC advance assurance and preparing post-completion compliance applications. He regularly supports repeat clients across successive investment rounds.
Experience and education
2017 – present Birketts LLP
2016 – 2017 BPP Law School, Legal Practice Course, Distinction
2014 – 2015 University of East Anglia, LLM International Commercial and Business Law, Distinction
2010 – 2014 University of East Anglia, LLB Law with American Law, 2:1 (including a year abroad at South Texas College of Law Houston)
Areas of Expertise
Accreditations
Stamp Taxes Practitioners Group
Member
Enterprise Investment Scheme Association
Member
Ben Clarke has been excellent to work with. He has skilfully navigated us through what was not a straightforward application. Ben is a delight to work with and we would highly recommend him.
Legal 500 [UK 2024]
Insights
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Residential property: SDLT implications for companieslegal updateResidential property: SDLT implications for companies
Karl Pocock, Benjamin Clarke21 Nov 2024 -
High-value residential property transactions: potential 17% flat rate of SDLTlegal updateHigh-value residential property transactions: potential 17% flat rate of SDLT
Karl Pocock, Benjamin Clarke21 Nov 2024
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Pre-completion transaction rules (commonly referred to as subsale relief)legal updatePre-completion transaction rules (commonly referred to as subsale relief)
Ryan Smith, Benjamin Clarke29 Nov 2023
