Anna Shemeld

Senior Associate

Anna is a senior associate in Trowers & Hamlins' Tax department. Her practice includes a wide range of corporate, private equity and individual tax with an emphasis on UK and international M&A, management buy-outs, corporate restructurings and reorganisations.  

Anna also advises on UK resident and non-resident companies, individuals and trusts in the real estate sector on a wide range of transactions, including structuring and implementing tax-efficient acquisitions and disposals, and commercial and residential property developments. A secondment to the British Property Federation has given her an insight into the concerns of companies involved in property ownership and investment. She has co-authored an article for PLC on share purchases and deferred consideration.

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Anna's latest insights

Insights
04 July 2025 | Author: Andrew Sneddon & Alex Barnes

Taxpayer retains CGT relief on buyback of EIS shares

This case (Osmond and another v Revenue and Customs Commissioners [2025] UKUT 183 (TC)) concerned an appeal from the First-tier Tribunal (FTT) against HMRC's decision to refuse two individual taxpayers capital gains tax (CGT) relief under the Enterprise Investment Scheme (EIS) on a buyback of their shares.

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