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Ben Brown

Head of Tax, UK

Ben Brown has extensive experience of advising on the UK and international tax aspects of M&A, corporate transactions and finance work as well as VAT matters. He focusses on the taxation aspects of corporate and financing transactions, both with a UK and international flavour.


  • Murphy Oil Corporation on the disposal of its UK retail petrol station network to Patron Capital and the sale of its Milford Haven Refinery to Klesch Refining Limited
  • Royal Dutch Shell on the US$1bn disposal of its African retail network (including retail stations, commercial fuels, LPG, lubricants and marine businesses in 18 African countries)
  • Morgan Stanley on the purchase and warehousing of a £13 billion portfolio of Northern Rock loans from the UK government and on a subsequent £6.1 billion securitisation
  • Arqiva on its £3.6 billion corporate re-organisation, re-financing and whole business securitisation
  • Virgin Money on the acquisition of £1 billion of credit card receivables from MBNA
  • Macquarie on the acquisition of various offshore wind farm transmission assets
  • Various financial institutions on the VAT treatment of outsourcing, securitisation servicing arrangements and other finance VAT matters


    • International tax issues to watch, 10 May 2018
    • International tax landscape, 10 May 2018
    • The UK tax treatment of Initial Coin Offerings, 6 Mar 2018

    Memberships And Affiliations

    • VAT Practitioners' Group
    • VAT and Duties Sub-Committee of the Law Society