International Tax 2026

UK Law and Practice Contributed by: Russell Warren and Michael Langan, King & Spalding LLP

King & Spalding LLP is an international law firm es - tablished over 130 years ago that today has more than 1,300 lawyers in 26 offices globally. The firm has represented a broad array of clients in over 160 countries on six continents and is consistently recog - nised for the results it obtains and its dedication to understanding the business and culture of its clients. Long-standing values and client-service principles guide the lawyers’ approach to delivering practical solutions and building relationships with clients and

colleagues that are professionally and personally re - warding. Those who consult the firm see these values and principles in action every day – in how the law - yers work together collaboratively across practices and time zones; in the level of support their clients receive from day one; in the guidance and training the team provides; and in the lawyers’ commitment to supporting the communities in which they live and work.

Authors

Russell Warren specialises in transactional tax matters, with particular expertise in private equity and asset management. A partner in King & Spalding’s tax practice, he advises financial sponsors, corporate

Michael Langan is a senior associate in King & Spalding’s tax department in London, where he focuses on complex transactional and advisory matters. He has extensive knowledge in advising clients on tax projects

groups and financial institutions on a range of complex cross-border tax matters. Russell advises on the tax aspects of a wide range of domestic and cross-border transactions, including acquisitions, disposals, carve-outs, de-mergers, reorganisations, refinancings and joint ventures. His experience spans advising private equity sponsors on acquisitions and exits, management teams on equity arrangements, and corporates on strategic reorganisations and disposals. Russell also often speaks at industry conferences and regularly contributes to thought leadership.

globally and deals with cross-border financings, acting for a variety of financial institutions as well as alternative credit advisers. He also advises on cross-border mergers and acquisitions (with a particular focus on the private equity sector) and is experienced in the implementation of employee reward schemes, both for large corporates and private equity sponsors. Michael has additional experience advising on HMRC enquiries and working with clients and HMRC to reach mutually satisfactory outcomes.

King & Spalding LLP 8 Bishopsgate London EC2N 4BQ United Kingdom

Tel: +44 20 7551 7500 Web: www.kslaw.com

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