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Her Majesty Queen Elizabeth II 1926 - 2022

Portrait of Leonie Langley
Areas of expertise: Corporate tax


Leonie is a senior associate in the corporate tax team, based in the Guildford office.

She advises on a wide range of tax matters and has experience assisting on corporate mergers, acquisitions and reorganisations, tax matters relating to both residential and commercial real estate transactions, employee share incentives, EIS and SEIS investments and matters relating to IR35. Leonie is also a Chartered Tax Advisor and member of the Chartered Institute of Taxation.

She represents a broad range of clients, from small start-ups and university spin-outs to individuals and larger corporates.

Recent work highlights

  • Advising on an IR35 review and the changes to the IR35 rules for an international group with a large contractor base.
  • Assisting on the drafting of both EMI and unapproved share option schemes, including agreeing valuations with HMRC.
  • Providing advice to tenants on landlord contributions, leases, SDLT, VAT, and the Construction Industry Scheme as well as other tax implications.

Penningtons Manches Cooper LLP

Penningtons Manches Cooper LLP is a limited liability partnership registered in England and Wales with registered number OC311575 and is authorised and regulated by the Solicitors Regulation Authority under number 419867.

Penningtons Manches Cooper LLP