Elizabeth Bradley

Elizabeth Bradley
  1. People /

Elizabeth Bradley

Elizabeth Bradley

Partner


London
Elizabeth Bradley
  1. People /

Elizabeth Bradley

Elizabeth Bradley

Partner


London

Elizabeth Bradley

Partner

London

Partner and Global Practice Group Leader - Tax, Employee Benefits and Private Client

T: +44 (0) 20 3400 2323

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Biography

Elizabeth is the Global Practice Group Leader for the Tax, Employee Benefits and Private Client teams, advising on all areas of taxation both in the UK and on cross-border transactions with particular specialization in complex real estate tax. She acts for a wide range of property owners and occupiers including commercial property owners, real estate, private equity funds, REITS, investors (such as Sovereign Wealth Funds) and developers.

She has more than 20 years’ experience in advising on tax matters, covering mergers, acquisitions, structured property and structured finance transactions, and she has particular experience of property related tax issues including VAT, capital allowances and stamp duty land tax.

Elizabeth is a Chartered Tax Adviser and a regular contributor to The Tax Journal and publications for the Chartered Institute of Taxation, and frequently speaks at external conferences. Elizabeth was named as ‘Commercial Lawyer of the Year’ at the Women and Diversity in Law Awards 2024, and has previously been included in the Lawyer magazine's ‘Hot 100’ list (the 100 most influential lawyers in their various fields).

Elizabeth is consistently recognized by the legal directories for her Tax practice. She is ranked Band 1 for Tax: Real Estate in Chambers UK 2025 and in the Chambers Global Guide, and as a ‘Leading Partner’ for Corporate Tax, and VAT and Indirect Tax in Legal 500 UK 2025.

Client quotes

Elizabeth Bradley is one of the best tax lawyers I have encountered. Technically strong, but also commercially aware and with a strong desire to understand all relevant aspects of the transaction. This sets her apart from many other tax lawyers, who can tend to sit in ivory towers.

Legal 500 2025

Elizabeth Bradley's grip on the overall deal enables her to provide clear, commercially oriented and understandable advice.

Legal 500 UK 2025

Elizabeth is very astute and commercial and someone I would go to for day-to-day or complex tax work.

Chambers UK 2025

Professional Affiliations

  • Chartered Institute of Taxation

Civic Involvement & Honors

  • Ranked in Band 1, Chambers & Partners UK, Tax: Real Estate
  • Ranked as Leading Partner, Legal 500 UK, Corporate Tax
  • Ranked as Leading Partner, Legal 500 UK, VAT and Indirect Tax
  • Recognized as ‘Commercial Lawyer of the Year’ at the Women and Diversity in Law Awards 2024
  • Recognized in The Lawyer ‘Hot 100’ 2018

Admissions

  • England and Wales

Related Capabilities

  • Tax Advice & Controversy

  • Plan Design & Implementation

  • Plan Administration & Fiduciary Issues

  • Welfare Plans

  • Interdisciplinary Privacy/HIPAA Practice

  • Practice Before Government Agencies

  • ERISA & Employee Benefits Litigation

  • International Pensions & Benefits Practice

  • Executive & Deferred Compensation

  • Real Estate

  • Payment Systems

  • Student Accommodation

  • Portfolio Sales

  • Employee Benefits & Executive Compensation

  • Private Client

  • Tax & Private Client

  • Infrastructure

  • Fintech

  • Taxation of Corporate Transactions

  • Real Estate Tax

  • VAT & Indirect Taxes

  • Corporate

  • Finance

Experience

  • The Crown Estate – Advised on the £24bn landmark joint venture with Lendlease.  The joint venture is a landmark deal in the real estate market as it aims to progress some of the UK’s largest regeneration schemes.
  • Grosvenor – Advised on the high profile £1.2bn joint venture with Norges Bank involving a portfolio of properties.

  • Tristan Capital Partners – Advised on €400m pan-European Easyhotel takeover.

  • C C Land Holdings - Advised on the £1.15bn acquisition of 122 Leadenhall Street, “The Cheesegrater”, from a joint venture between British Land and Oxford Properties. This is one of the biggest single asset property deal in the City;
  • Grange Hotels – Advised on the sale of four of its high-end, luxury hotels: Grange St Paul’s EC4, Grange Tower Bridge E1, Grange City EC3 and Grange Holborn WC1. The portfolio of properties was sold to Queensgate Investments for circa £1 billion. This is one of the largest UK hotel deals on record;
  • Carlyle Group - Acted for the Carlyle Group on the creation of the Pure Student Living platform, a joint venture with Generation Estates. Subsequently advised on the sale to LetterOne Treasury Services for £532 million. Pure Student Living, London’s premier purpose built student accommodation business, comprises 2,170 room across five prime central London sites;
  • Cathay Life Insurance Co. - Advised Cathay Life Insurance Co. on the £575m acquisition of the corporate structure owning The Walbrook Building from Delancey and Ares Management’s JV fund, Minerva, in the biggest single-property London purchase in 2015. Elizabeth also advised on their purchase of the Woolgate Exchange building in 2014; and

Resources

Publications

  • Numerous publications in ‘The Tax Journal’

Related Insights

Insights
Nov 05, 2024

Autumn Budget 2024: property taxes

Elizabeth Bradley, Global Practice Group Leader for our Tax, Employee Benefits and Private Client practice authored an article in Tax Journal on 1 November 2024 which analysed the impact of the Autumn 2024 budget on the real estate sector.
Insights
Oct 31, 2024

Autumn Budget 2024 – Carried interest: a new regime incoming

Yesterday, the Government announced that the CGT rates for carried interest arising on or after 6 April 2025 will increase to 32%, in line with the 4% increase to the higher rate of CGT which took effect immediately.  That is just an interim measure however, and, from April 2026, a new regime will be introduced which will bring all carried interest within the scope of income tax. Importantly, the new regime will provide a lower effective tax rate of 32.625% for additional rate taxpayers (plus NICs) for certain “qualifying” carried interest. Details of the new regime were published by the Government, including a consultation, closing on 31 January 2025, requesting views on how to define what conditions should be introduced to access the lower effective tax rate. The shape of the new regime is not yet fully settled, and fund managers will need to monitor closely and, indeed, consider whether they want to respond to the consultation.  That said, it appears that, broadly speaking, the design of the new regime will more closely align the UK’s carried interest rules with regimes in some other European countries.
Insights
Oct 30, 2024

Autumn Budget 2024 – what’s the tax impact on the real estate sector?

The real estate sector was not ignored by Budget announcements today.  There were no seismic changes – the changes announced were less impactful than the speculation in the weeks preceding the Budget.  However, there are a series of measures for the sector, some taking effect immediately and others in stages. 

Related Insights

News
Jul 31, 2025
BCLP expands Tax practice with strategic lateral hire
News
Jun 05, 2025
BCLP advises Tristan Capital Partners on €400m pan-European easyHotel takeover
News
May 20, 2025
BCLP advises The Crown Estate on a £24bn landmark joint venture with Lendlease
News
May 19, 2025
BCLP advises on KKR’s investment in 544-Bed Student Housing Development near the University of Warwick
News
Jan 30, 2025
BCLP advised Grosvenor on high-profile £1.2bn joint venture with Norges Bank
Insights
Nov 05, 2024
Autumn Budget 2024: property taxes
Elizabeth Bradley, Global Practice Group Leader for our Tax, Employee Benefits and Private Client practice authored an article in Tax Journal on 1 November 2024 which analysed the impact of the Autumn 2024 budget on the real estate sector.
Insights
Oct 31, 2024
Autumn Budget 2024 – Carried interest: a new regime incoming
Yesterday, the Government announced that the CGT rates for carried interest arising on or after 6 April 2025 will increase to 32%, in line with the 4% increase to the higher rate of CGT which took effect immediately.  That is just an interim measure however, and, from April 2026, a new regime will be introduced which will bring all carried interest within the scope of income tax. Importantly, the new regime will provide a lower effective tax rate of 32.625% for additional rate taxpayers (plus NICs) for certain “qualifying” carried interest. Details of the new regime were published by the Government, including a consultation, closing on 31 January 2025, requesting views on how to define what conditions should be introduced to access the lower effective tax rate. The shape of the new regime is not yet fully settled, and fund managers will need to monitor closely and, indeed, consider whether they want to respond to the consultation.  That said, it appears that, broadly speaking, the design of the new regime will more closely align the UK’s carried interest rules with regimes in some other European countries.
Insights
Oct 30, 2024
Autumn Budget 2024 – what’s the tax impact on the real estate sector?
The real estate sector was not ignored by Budget announcements today.  There were no seismic changes – the changes announced were less impactful than the speculation in the weeks preceding the Budget.  However, there are a series of measures for the sector, some taking effect immediately and others in stages. 
Awards
Oct 17, 2024
Chambers 2025 UK guide ranks BCLP in 34 practice areas and recognises 74 individual lawyers