Zoe Wyatt

Partner and Head of Crypto & Digital Assets

Zoe is a Partner and Head of Crypto & Digital Assets at Andersen in the United Kingdom. Specialising in international tax, she develops the blue-print solution to her clients’ cross-border needs.

Zoe’s clients are medium-large privately held companies and their shareholders. She advises on the corporate tax issues of typical UK and overseas business lifecycle events as well as the associated personal tax considerations for the shareholders.

In particular, Zoe advises on the UK and international tax aspects of:

  • International tax principles and planning techniques; double tax agreements, EU directives, OECD Base Erosion & Profit Shifting outcomes
  • Corporate restructuring, mergers, acquisitions and disposals
  • Supply chain structuring
  • Ownership and exploitation of IP
  • Anti-tax avoidance (e.g. diverted profits tax, anti-hybrid, controlled foreign companies)

Zoe is also highly recognised for her work in the crypto and Web3 sector. Her professional experience includes:

  • Strategic advice and project management to Web3 companies
  • DAO legal wrapper structuring
  • Impact of a DAO and community voting on anti-tax avoidance rules
  • Private and public token sales
  • Character of NFTs for tax purposes
  • VAT on token sales, NFT sales and inter-company transactions
  • Accounting treatment and revenue recognition on token sales
  • Tax efficient acquisition of tokens by founders and team
  • Strategic input on crypto tax investigations
  • Strategic input on valuation of tokens / token rights.

Zoe has received the following accolades and positions of responsibility for her work in crypto:

  • Top 100 Crypto Adviser – Citywealth
  • Adviser to UK All-Party Parliamentary Group for Digital Assets and Crypto
  • Leading a Crypto Tax Reform project
  • Leading DAO and NFT tax working groups for trade body CryptoUK
  • Party to HMRC Crypto Roundtables