Tracey Wright
Partner, UK
Tracey is a partner in, and heads up, our Tax Group. She has many years' experience advising on a broad range of tax matters and leads our tax offering in the Real Estate and Infrastructure sector where she has particular expertise.
She provides both transactional and tax structuring support to a wide range of institutional investors, funds, developers, landowners and occupiers. Her work includes advice on sales and acquisitions of real estate, forward funding arrangements, developments, joint ventures, partnership arrangements, corporate acquisitions, fund structuring, projects arrangements and other complex real estate transactions.
She has particular expertise in transactions with residential aspects, including build to rent structures and student accommodation projects.
She also has a wealth of experience in the tax aspects of corporate sales and purchases, shareholder planning and reorganisations.
Tracey is also a Chartered Tax Advisor.
Tracey Wright is our go-to partner. She is incredibly responsive and solution focused, and is able to explain complex areas of tax law in a simple, easy-to-understand way."
Student Castle
Advised Student Castle on £330m student accommodation portfolio disposal to CPPIB Liberty Living.
Tribal Group plc
Advised Tribal Group plc on its Rights Issue and Disposal to raise £41m.
Contact
Tracey
Insights
Tax
The Tax Break Podcast | How will the upcoming IR35 changes impact the end-user?
In the latest of our tax podcast series, Ian Hyde is joined by Tracey Wright, a partner in Osborne Clarke's...
25/03/2021
Read time
1m
Tax
Spring Budget 2021 | What tax measures were announced?
The extension of tax support measures for businesses featured prominently, paving the way for tax rises later
04/03/2021
Read time
10m
Tax
Osborne Clarke responds to consultation on taxation of asset holding companies in alternative funds structures
New regime would be a positive step but wider questions need to be addressed around VAT, withholding taxes and the...
26/02/2021
Read time
3m
Real estate
VAT reverse charge on building and construction services looms in March
Despite lobbying for a further delay in their introduction, construction businesses should prepare for the new rules
18/02/2021
Read time
3m
Financial Services
Spring Budget 2021 | What tax measures can we expect to see?
An extension of tax support measures for business is possible but it is questionable whether now is the right time...
04/02/2021
Read time
7m
Tax
VAT on early termination fees and compensation applied to real estate transactions, HMRC updates
Change regarding VAT will no longer be retrospective and will apply from a 'future' date, although uncertainty remains
28/01/2021
Read time
2m
Tax
Spring Budget 2021: Is a rise in Capital Gains Tax rates likely?
The Covid-19 crisis has exacerbated the need to raise additional tax revenues – and an increase in CGT rates won't...
22/01/2021
Read time
4m
Tax
2021 marks the beginning of the end of DAC6 in the UK
The conclusion of the Brexit post-transition arrangements has brought an unexpected but welcome restriction to the application of the DAC6...
07/01/2021
Read time
2m
The Built Environment
Build-to-rent investors set to benefit from tax change on mixed use properties
A recent change in HMRC guidance indicates that the SDLT 3% surcharge should not apply to a multiple dwellings relief...
16/12/2020
Read time
2m
Tax
Time for a new onshore professional fund?
Tracey Wright and Alison Riddle explore this new proposal for Estates Gazette magazine
07/10/2020
Read time
1m
Managing Covid-19
Chancellor sets out further economic measures to weather the COVID-19 storm
The UK government has set out its Winter Economy Plan, its latest stimulus package which provides more targeted support for...
25/09/2020
Read time
4m
Tax
HMRC change in policy on VAT on lease break fees and liquidated damages on termination
Updated guidance on the VAT treatment of early termination fees and compensation payments will impact current and past real estate...
23/09/2020
Read time
3m
