Ryan Smith

Solicitor Norwich Office

+44 1603 756549 +44 7977 724368 [email protected]

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Ryan Smith

Ryan Smith joined Birketts LLP in September 2021 as a Trainee Solicitor, and qualified as a Solicitor into the corporate tax team in September 2023.

Ryan advises on the tax aspects of M&A and wider corporate transactions. He regularly drafts and negotiates tax schedules and related SPA tax provisions, working closely with clients and colleagues to address complex technical tax points in a practical, commercial way. Ryan’s experience includes supporting on identifying and allocating tax risk and helping to deliver clear drafting solutions to keep transactions on track.

In addition, Ryan assists with SDLT and VAT queries across a range of matters, from commercial property transactions to residential acquisitions for individual purchasers.

Ryan has developed familiarity with matters involving the independent healthcare sector, where tax, property and VAT considerations are closely interlinked. He understands the commercial drivers and regulatory context of the sector and provides clear, pragmatic advice to help clients navigate complex issues, particularly on M&A transactions.

Recent work highlights

Ryan supported the tax aspects of the sale of a leading poultry supplier in connection with cross-border transaction, including the review and negotiation of tax provisions and deal specific points arising from the sale of the company.

Ryan assisted on a healthcare sector SDLT partnership matter, reviewing the application of the SDLT partnership rules as they applied to healthcare related property interests and helping to identify the relevant SDLT risks.

Ryan supported an employment tax matter for a further education / higher education provider, analysing the living accommodation benefit-in-kind rules, identifying the potential employment tax and the associated employment tax implications for the client.

Ryan assists on the VAT analysis for SIPP/SSAS providers on TOGC related property transactions, considering whether TOGC treatment is available, identifying the associated VAT risks and helping the clients on the appropriate practical steps needed to support the intended VAT treatment.