Adrian Walton

Adrian Walton

Partner, Business tax

Areas of expertise

Venture capital schemes: seed enterprise investment scheme (SEIS), enterprise investment scheme (EIS), venture capital trusts (VCTs); tax advice on M&A transactions, reorganisations, flotations.

Experience

Adrian heads up Smith & Williamson’s private equity/venture capital tax team and specialises in providing tax advice on SEIS, EIS and VCTs.

He has advised on tax matters in relation to numerous corporate transactions, including M&A, reorganisations and flotations for public and private companies.

His clients are primarily focused in the private equity, financial services, media and technology sectors, and range from quoted companies to start-up businesses.

Notable achievements

  • Advised on sale of publishing business for £150million.
  • Advised on sale of online travel business for £55million.
  • Runner-up for Best SEIS/EIS Tax Adviser at the EIS Association Awards for 2009-2011 and for 2013-14.
  • Member of the EIS Association Tax & Technical committee, which regularly consults with HMRC and HM Treasury on the operation of the venture capital schemes and on draft legislation.

Professional qualifications/memberships

Fellow of the Institute of Chartered Accountants in England and Wales (ICAEW) and member of the Chartered Institute of Taxation (CIOT).

Contact Adrian

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Tax incentives: An introduction
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Tax incentives: An introduction

In this guide, we examine the three main types of investment available: EIS, SEIS and funding from VCTs, which can be an important source of financial support for smaller businesses.
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Other considerations for tax incentives include capital losses on shares, tax relief practicalities and inheritance tax
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Capital gains tax relief on sale of shares

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Income tax relief on investment/dividends

Overview on income tax relief on investment/dividends (EIS, SEIS and VCT)
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