Lee, Serena

Serena Lee

Partner

serena.lee@lw.com
    Lee, Serena

    Serena Lee

    Partner

    serena.lee@lw.com
    "She is a force of nature in terms of making things happen and goes above and beyond what you expect in client relationships."

    Chambers Global 2022

    Up and Coming – Tax

    Chambers Global 2022-2023

    Ranked – Tax

    Chambers UK 2021-2024

    Next Generation Partner: Corporate Tax

    The Legal 500 UK 2023-2024

    Rising Star – Corporate Tax

    The Legal 500 UK 2020-2022

    Rising Stars – Tax

    Euromoney Expert Guides 2020-2022

    Rising Stars Awards – Tax

    Euromoney Europe Awards 2019

    Profile

    Serena Lee, formerly with HM Revenue & Customs — the UK tax authority — advises fund managers, asset managers, lenders, and investors on corporate tax matters, with a particular focus on fund and investment structures.

    Serena advises on all aspects of corporate tax, including:

    • Domestic and cross-border corporate and finance transactions
    • Financial restructurings
    • Corporate reorganizations
    • Fund and investment structures
    • Oil and gas tax issues
    • Activist shareholder matters

    Prior to joining Latham, Serena served as a legal adviser at HM Revenue & Customs, advising policy teams on the Finance Bill and corporation tax issues. She helps clients navigate matters with insight into the UK tax authority’s policy and legislative priorities.

    Previously, Serena also practiced at a global law firm in its London and Beijing offices.

    Experience

    Serena’s experience includes advising/representing:

    • Fund managers on fund formation and separately managed account arrangements, fee and carry structures, incentive compensation planning, secondary transactions, and investment structures*
    • BrightSphere Investment Group PLC, a NYSE listed global asset management company, on the acquisition of certain investment assets and a related corporate reorganization*
    • The noteholders of Premier Oil, an independent British UK oil company with worldwide oil and gas interests, in the restructuring of its US$2.7 billion debt and its merger with Chrysaor Holdings Limited*
    • The ad hoc committee of noteholders in relation to the financial restructuring of Valaris pic, an offshore drilling contractor, and its outstanding debt liabilities*
    • The liquidators of ARM Asset Backed Securities S.A. on the transfer of investor money held in Individual Savings Accounts (ISAs) in the context of a liquidation distribution, including liaising with the Financial Conduct Authority, the Financial Services Compensation Scheme, and HMRC to ensure that investors could preserve the ISA treatment of any investments they were able to recover*

    *Matter handled prior to joining Latham

    Qualifications

    Bar Qualification

    • England and Wales (Solicitor)

    Education

    • LPC, The College of Law, 2010

    Practices

    Industries

    News & Insights