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Shoosmiths LLP

Caroline Airey

Caroline Airey

Senior Associate


  • Tax

WSG Practice Industries



Caroline is an associate in the Tax team in the Thames Valley.

Caroline advises on all aspects of corporate and business taxation, including in relation to mergers and acquisitions, property acquisitions and disposals. Caroline also advises on share option schemes including EMI options, employee shareholder shares and company share option plans.

Caroline joined Shoosmiths in October 2018 following seven years in the corporate team at Field Seymour Parkes, Reading.


Graduate Diploma in Law (Distinction) - College of Law
Legal Practice Certificate (Distinction) - College of Law
Member of the ATT - The Association of Taxation Technicians
Areas of Practice

Employment | Tax


VAT Reverse Charge to Apply from 1 March 2021
Shoosmiths LLP, February 2021

The VAT domestic reverse charge - referred to below as the reverse charge - is a major change to the way VAT will be collected in the building and construction industry. The reverse charge regime will come into effect on 1 March 2021 and will in many instances require customers receiving building and construction services to pay the VAT due directly to HMRC, instead of paying the supplier. This is a fundamental change to the way in which VAT is administered on construction contracts...

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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