Image of Sarah Lindley

Sarah Lindley

Tax Partner, London

“I am a corporate tax lawyer and regularly advise clients on the tax aspects of their most high profile, strategic transactions as well as their most technically challenging tax issues. I aim to provide clear, structured advice in order to enable clients to achieve both the desired tax outcome and their commercial objectives.”


Education and qualifications


Sarah is a tax partner. She specialises in corporate tax and advises on a broad range of transactions, including mergers and acquisitions, demergers, corporate restructurings and tax planning. Sarah also possesses significant expertise in the areas of finance tax and contentious tax.

Sarah has a particular interest in the technology sector and the challenges that the digital economy poses for well-established international principles of taxation. Sarah is a member of the firm’s Tech committee and advises a number of clients in this sector.

In January 2020, Sarah was ranked as the third top tax lawyer in EMEA by MergerLinks, as well as the fourth top female lawyer in M&A transactions.

Work highlights

Sarah’s recent experience includes advising:

  • Nestlé on the $10bn disposal of its Skin Health division to a consortium led by private equity firm, EQT
  • Just Eat on its recommended £9bn all-share combination with and the defence of a hostile cash takeover approach from Prosus 
  • Arqiva (owned by a consortium of investors, including Macquarie Infrastructure and Real Assets, CPPIB, IFM Investors and Whitehelm Capital) on a complex intra-group restructuring and subsequent sale of its telecoms division to Cellnex for £2 billion 
  • a multinational corporate group on the UK aspects of a complex transfer pricing dispute
  • the Delphi (now Aptiv) group on an internal reorganisation and separation of its Powertrain and propulsion technology division from its automation and self-drive business 
  • Unilever on its successful defence of Kraft Heinz’s $143bn takeover bid 
  • Dialog Semiconductor on the sale to Apple of certain technology assets in relation to power management and chip development
  • a leading financial institution on its Brexit planning and internal reorganisation proposals
    a fund on the UK tax considerations associated with remuneration proposals for its executives
  • Cookson (now Vesuvius) on the separation and demerger of its Performance Materials business
  • a leading bank on a contentious matter relating to the tax consequences of certain remuneration structures for employees 

Education and qualifications

Sarah read jurisprudence (law) at Hertford College, University of Oxford.