Henry Bolton

About My Work

Henry Bolton is Of Counsel in the Tax team, advising on most aspects of corporate tax. His primary focus is on the real estate sector, and he advises on all taxes in that domain, including corporation tax, VAT and transfer taxes.

Henry has a wide range of clients: investors, developers and operators in all asset classes: from residential to logistics space to data centres to place-making schemes. He advises on indirect structuring, M&A, and landlord and tenant matters. This includes reorganisations, joint ventures, real estate funds, lease regears and VAT recovery amongst others.

Henry qualified into the CMS Tax team in 2006. In 2014 he joined the real estate tax team of a Big Four firm and then joined another City law firm in 2018 before returning to CMS in 2022.

Notable Experience

• Advising L&G on structuring the £500m JV of an existing senior living portfolio and future pipeline developments (with a total GDV of £4bn).
• Advising on several complex PBSA transactions (forward fundings and credit tenant lease structures).
• Providing advice on and documenting the tax treatment of Network Rail’s sale of its arches portfolio for c.£1.5bn.
• Structuring and drafting for the acquisition of a £400m+ BTR scheme held in JPUT / ELP structures.

Memberships & Qualifications

• Member of the Stamp Taxes Practitioners Group

Education

• Legal Practice Course, The College of Law, London.
• CPE/Diploma in Law, City University, London.
• Classics (with study abroad) (BA Honours), University of Bristol, Bristol.