Jenny Wheater is a partner based in the London office and a member of the firm’s Tax Department. Her practice focuses on advising clients on the UK tax aspects of establishing and operating various types of investment funds, including private equity, debt and real estate funds, and the UK tax aspects of mergers and acquisition transactions.

Ms. Wheater is recommended by The Legal 500 UK (2024), with one client noting that she is “a superstar.” Clients have also said that she offers “amazing insight” into fund taxation. She is also recommended by Chambers Global (2024) and Chambers UK (2024), where she is described as “very strong technically” with “a great commercial awareness.”

A long-standing, prominent member of the London tax and investment management community, Ms. Wheater sits on the British Private Equity and Venture Capital Association (“BVCA”) Tax Committee and, in this capacity, has regularly been involved in discussions with HMRC and HM Treasury on behalf of the investment fund industry. She is also the lead editor of the book Global Tax Aspects of Private Fund Formation published in 2016, and is the editor of the IBA publication Business Law International. Ms. Wheater is a regular speaker on fund related tax issues. Recent examples include Invest Europe’s Fund Secondary Transactions course 2024, Informa Connect Tax and Regulatory Issues for Funds 2024 and BVCA Tax, Legal and Regulatory Conference 2023.

Ms. Wheater is admitted to practise in both England & Wales and New York.


  • Durham University, 1994, B.A.
  • Georgetown University, 2002, LL.M.

Bar Admissions

  • New York