Jennifer Wheater

International Counsel
London
Tel: +44 20 7786 3045
Overview
Jenny Wheater is an international counsel in the firm’s Tax Department. She advises clients on the tax aspects of establishing and operating various ... Read Full Biography

Publications

  • BVCA Policy & Technical Guide: The Qualifying Asset Holding Company Regime
    22 August 2023
    BVCA Policy & Technical Guide
    Jennifer Wheater
    ,
    Paul Eastham
  • 2023 Private Equity Midyear Outlook
    27 July 2023
    Christopher Anthony
    ,
    Katherine Ashton
    ,
    Dominic Blaxill
    ,
    Joe Binder
    ,
    Ezra Borut
    ,
    Geoffrey P. Burgess
    ,
    Andrew J. Ceresney
    ,
    Jeffrey P. Cunard
    ,
    E. Drew Dutton
    ,
    Jane Engelhardt
    ,
    Andrew Ford
    ,
    Andrew J. Gershon
    ,
    Mark P. Goodman
    ,
    Jyotin Hamid
    ,
    Ted Hassi
    ,
    Morgan J. Hayes
    ,
    Emily F. Huang
    ,
    Peter J. Irwin
    ,
    Eric T. Juergens
    ,
    Robert B. Kaplan
    ,
    Rafael Kariyev
    ,
    Meir D. Katz
    ,
    M. Natasha Labovitz
    ,
    Maurizio Levi-Minzi
    ,
    Andrew M. Levine
    ,
    Sidney P. Levinson
    ,
    Jonathan F. Lewis
    ,
    Timothy McIver
    ,
    Franklin L. Mitchell
    ,
    Maura Kathleen Monaghan
    ,
    Edwin Northover
    ,
    Brett M. Novick
    ,
    Marc Ponchione
    ,
    Julie M. Riewe
    ,
    Shannon Rose Selden
    ,
    Steven J. Slutzky
    ,
    Thomas Smith
    ,
    Kristin A. Snyder
    ,
    J. Michael Snypes, Jr.
    ,
    Patrick Taylor
    ,
    Ramya S. Tiller
    ,
    Patricia Volhard
    ,
    Richard Ward
    ,
    Erica S. Weisgerber
    ,
    Alison E. Buckley-Serfass
    ,
    Brett Adam Bush
    ,
    Zhiyan Cao
    ,
    Robert T. Dura
    ,
    Stuart Hammer
    ,
    Megan McGuiggan
    ,
    Sheena Paul
    ,
    Tricia Bozyk Sherno
    ,
    Ulysses Smith
    ,
    Jacob W. Stahl
    ,
    Sergio Torres
    ,
    Jennifer Wheater
    ,
    Elie J. Worenklein
    ,
    Adam Aukland-Peck
    ,
    Colleen B. Bernaiche
    ,
    Charles Cartiglia
    ,
    Paul Eastham
    ,
    Jay E. Evans
    ,
    Sara Ewad
    ,
    Christopher Gossage
    ,
    Camila Isern
    ,
    Yiran Ji
    ,
    Maryam Kanna
    ,
    Rekha Korlipara
    ,
    Adriana Kranjac
    ,
    Samuel D. Krawiecz
    ,
    Harshil Mehta
    ,
    Gianni Pizzitola
    ,
    Stanley G. Seckler
    ,
    Sheng Shao
    ,
    Massy Vainshtein
    ,
    Kimberly Anker
  • Private Equity Report: 2023 Outlook
    January 2023
    Catherine Amirfar
    ,
    Christopher Anthony
    ,
    Katherine Ashton
    ,
    Jason Auerbach
    ,
    Dominic Blaxill
    ,
    Ezra Borut
    ,
    Kara Brockmeyer
    ,
    Geoffrey P. Burgess
    ,
    Lawrence K. Cagney
    ,
    Andrew J. Ceresney
    ,
    Jennifer L. Chu
    ,
    Alexander R. Cochran
    ,
    Eric Dinallo
    ,
    Christopher Dortschy
    ,
    E. Drew Dutton
    ,
    Jane Engelhardt
    ,
    Jyotin Hamid
    ,
    Ted Hassi
    ,
    Morgan J. Hayes
    ,
    Gareth Hughes
    ,
    Peter J. Irwin
    ,
    Mark Johnson
    ,
    Eric T. Juergens
    ,
    Rafael Kariyev
    ,
    Meir D. Katz
    ,
    Satish M. Kini
    ,
    M. Natasha Labovitz
    ,
    Henry Lebowitz
    ,
    Maurizio Levi-Minzi
    ,
    Andrew M. Levine
    ,
    Sidney P. Levinson
    ,
    Jonathan F. Lewis
    ,
    Marilyn A. Lion
    ,
    Timothy McIver
    ,
    John (Jay) Neukom
    ,
    Benjamin R. Pedersen
    ,
    Marc Ponchione
    ,
    Nicholas F. Potter
    ,
    Ryan T. Rafferty
    ,
    Julie M. Riewe
    ,
    Samantha J. Rowe
    ,
    Paul D. Rubin
    ,
    Scott B. Selinger
    ,
    Jane Shvets
    ,
    Steven J. Slutzky
    ,
    Patricia Volhard
    ,
    Erica S. Weisgerber
    ,
    Barbara N. Barath
    ,
    Alison E. Buckley-Serfass
    ,
    Zhiyan Cao
    ,
    Robert T. Dura
    ,
    Robert M. Fettman
    ,
    Samuel Fung
    ,
    Caroline P. Geiger
    ,
    Andrew J. Gershon
    ,
    Jin-Hyuk Jang
    ,
    Stuart Hammer
    ,
    Kim T. Le
    ,
    Michael P. McGuigan
    ,
    Sheena Paul
    ,
    Tricia Bozyk Sherno
    ,
    Jennifer Wheater
    ,
    John Young
    ,
    Jeffrey P. Cunard
    ,
    Ulysses Smith
    ,
    Jennifer R. Cestaro
    ,
    Paul Eastham
    ,
    Isabel Espinosa de los Reyes
    ,
    Jay E. Evans
    ,
    Christopher Gossage
    ,
    Berk Guler
    ,
    Yiran Ji
    ,
    Samuel D. Krawiecz
    ,
    Chaim Lapp
    ,
    Stacy S. Lee
    ,
    Lucy Litt
    ,
    Emily MacKay
    ,
    Alma M. Mozetič
    ,
    Ezra Newman
    ,
    Melissa Runsten
    ,
    Sergio Torres
    ,
    George Tan
    ,
    Tiffany Wu
    ,
    Emma Macfarlane
    ,
    Sarah Min
    ,
    Matthew Stromecki
    ,
    Massy Vainshtein
  • 2022 Private Equity Midyear Review and Outlook
    1 August 2022
    Jonathan Adler
    ,
    Christopher Anthony
    ,
    Katherine Ashton
    ,
    Sally Bergmann Hardesty
    ,
    Dominic Blaxill
    ,
    Ezra Borut
    ,
    Geoffrey P. Burgess
    ,
    Jennifer L. Chu
    ,
    Christopher Dortschy
    ,
    E. Drew Dutton
    ,
    Jane Engelhardt
    ,
    Avi Gesser
    ,
    Jyotin Hamid
    ,
    Morgan J. Hayes
    ,
    Emily F. Huang
    ,
    Peter J. Irwin
    ,
    Satish M. Kini
    ,
    M. Natasha Labovitz
    ,
    Andrew M. Levine
    ,
    Sidney P. Levinson
    ,
    Marilyn A. Lion
    ,
    Peter J. Loughran
    ,
    Nicole Levin Mesard
    ,
    Brett M. Novick
    ,
    Marc Ponchione
    ,
    Ryan T. Rafferty
    ,
    Jeffrey E. Ross
    ,
    Scott B. Selinger
    ,
    Steven J. Slutzky
    ,
    Thomas Smith
    ,
    Ramya S. Tiller
    ,
    Patricia Volhard
    ,
    Richard Ward
    ,
    Jeffrey P. Cunard
    ,
    Tricia Bozyk Sherno
    ,
    Marshal L. Bozzo
    ,
    Zhiyan Cao
    ,
    Robert T. Dura
    ,
    Andrew J. Gershon
    ,
    Stuart Hammer
    ,
    Sheena Paul
    ,
    Jin-Hyuk Jang
    ,
    Jennifer Wheater
    ,
    John Young
    ,
    Ulysses Smith
    ,
    Jennifer R. Cestaro
    ,
    Thomas A. DeMarzo
    ,
    Paul Eastham
    ,
    Isabel Espinosa de los Reyes
    ,
    Michael C. Godbe
    ,
    Christopher Gossage
    ,
    Sheng Shao
    ,
    Rachel Tennell
    ,
    Malina Welman
    ,
    Matthew Mrozek
    ,
    Chika Ojukwu
    ,
    Yiran Ji
  • A Close Look at the UK’s New Qualifying Asset Holding Company Tax Regime
    May 2022
    Richard Ward
    ,
    Jennifer Wheater
    ,
    Paul Eastham
  • Private Equity Report Spring 2022, Vol 22, No 1
    May 2022
    Catherine Amirfar
    ,
    Andrew L. Bab
    ,
    Megan K. Bannigan
    ,
    David H. Bernstein
    ,
    Alexander R. Cochran
    ,
    Avi Gesser
    ,
    Ted Hassi
    ,
    Eric T. Juergens
    ,
    Matthew E. Kaplan
    ,
    M. Natasha Labovitz
    ,
    Sidney P. Levinson
    ,
    Pierre Maugüé
    ,
    Marc Ponchione
    ,
    Ina C. Popova
    ,
    Natalie L. Reid
    ,
    Julie M. Riewe
    ,
    Scott B. Selinger
    ,
    Kristin A. Snyder
    ,
    Ramya S. Tiller
    ,
    Richard Ward
    ,
    Erica S. Weisgerber
    ,
    Charu A. Chandrasekhar
    ,
    Nick S. Kaluk III
    ,
    Sheena Paul
    ,
    Christopher Rosekrans
    ,
    Jennifer Wheater
    ,
    Paul Eastham
    ,
    Christopher S. Ford
    ,
    Christine Shu Gilleland
    ,
    Michael C. Godbe
    ,
    Jessica Polebaum
    ,
    Michael R. Roberts
    ,
    Kate Saba
  • Practical Law: OECD Pillar Two model rules: moving closer to a global minimum tax
    22 February 2022
    Practical Law
    Cécile Beurrier
    ,
    Jennifer Wheater
  • 2021/2022 Private Equity Year-End Review and Outlook
    January 2022
    Jonathan Adler
    ,
    Catherine Amirfar
    ,
    Christopher Anthony
    ,
    Katherine Ashton
    ,
    Andrew L. Bab
    ,
    Geoffrey P. Burgess
    ,
    Ezra Borut
    ,
    Andrew J. Ceresney
    ,
    Jennifer L. Chu
    ,
    Jeffrey P. Cunard
    ,
    Alexander R. Cochran
    ,
    E. Drew Dutton
    ,
    Jane Engelhardt
    ,
    Morgan J. Hayes
    ,
    Eric T. Juergens
    ,
    Maurizio Levi-Minzi
    ,
    Nicholas P. Pellicani
    ,
    Ryan T. Rafferty
    ,
    Julie M. Riewe
    ,
    Scott B. Selinger
    ,
    Marc Ponchione
    ,
    Thomas Smith
    ,
    Ramya S. Tiller
    ,
    Patricia Volhard
    ,
    Richard Ward
    ,
    Alisa A. Waxman
    ,
    Marshal L. Bozzo
    ,
    Christopher Dortschy
    ,
    Andrew J. Gershon
    ,
    Emily F. Huang
    ,
    Jennifer Wheater
    ,
    Dominic Blaxill
    ,
    Charles Cartiglia
    ,
    Robert T. Dura
    ,
    Matthew J. Sacco
    ,
    Sheng Shao
    ,
    Sergio Torres
    ,
    Charlotte A. Walkovik
    ,
    Paul Eastham
    ,
    Christopher Gossage
    ,
    Robert B. Kaplan
    ,
    Sheena Paul
    ,
    John Young
    ,
    Jin-Hyuk Jang
    ,
    Lukas Ott
    ,
    Andrew M. Levine
    ,
    Stuart Hammer
    ,
    Ulysses Smith
    ,
    Luke Dembosky
    ,
    Avi Gesser
    ,
    Michael R. Roberts
    ,
    Peter J. Irwin
    ,
    Ina C. Popova
    ,
    Samantha J. Rowe
    ,
    M. Natasha Labovitz
    ,
    Sidney P. Levinson
    ,
    Paul D. Rubin
    ,
    Eric Dinallo
    ,
    Marilyn A. Lion
    ,
    Jacob W. Stahl
    ,
    Nicholas F. Potter
    ,
    Kim T. Le
    ,
    Adam Aukland-Peck
    ,
    Melissa Runsten
    ,
    Matthew Mrozek
    ,
    Michael C. Godbe
    ,
    Christel Y. Tham
    ,
    Lisa Wang Lachowicz
    ,
    Yiran Ji
  • 2021 Private Equity Midyear Review and Outlook
    22 July 2021
    Jonathan Adler
    ,
    Christopher Anthony
    ,
    Katherine Ashton
    ,
    Andrew L. Bab
    ,
    Megan K. Bannigan
    ,
    Sally Bergmann Hardesty
    ,
    David H. Bernstein
    ,
    Paul S. Bird
    ,
    Ezra Borut
    ,
    Geoffrey P. Burgess
    ,
    Jennifer L. Chu
    ,
    Matthew Dickman
    ,
    Christopher Dortschy
    ,
    E. Drew Dutton
    ,
    Jane Engelhardt
    ,
    Peter A. Furci
    ,
    Avi Gesser
    ,
    Jyotin Hamid
    ,
    Morgan J. Hayes
    ,
    Peter J. Irwin
    ,
    Meir D. Katz
    ,
    Rafael Kariyev
    ,
    M. Natasha Labovitz
    ,
    Maurizio Levi-Minzi
    ,
    Andrew M. Levine
    ,
    Sidney P. Levinson
    ,
    Jonathan F. Lewis
    ,
    Marc Ponchione
    ,
    Ryan T. Rafferty
    ,
    Paul D. Rubin
    ,
    Zachary H. Saltzman
    ,
    Kevin M. Schmidt
    ,
    Shannon Rose Selden
    ,
    Scott B. Selinger
    ,
    Steven J. Slutzky
    ,
    Ramya S. Tiller
    ,
    Richard Ward
    ,
    Alisa A. Waxman
    ,
    Patricia Volhard
    ,
    Franci J. Blassberg
    ,
    Jeffrey P. Cunard
    ,
    Andrew J. Gershon
    ,
    Stuart Hammer
    ,
    Jin-Hyuk Jang
    ,
    Kim T. Le
    ,
    Sheena Paul
    ,
    Tricia Bozyk Sherno
    ,
    Jacob W. Stahl
    ,
    Jennifer Wheater
    ,
    John Young
    ,
    Adam Aukland-Peck
    ,
    Dominic Blaxill
    ,
    Charles Cartiglia
    ,
    Robert T. Dura
    ,
    Paul Eastham
    ,
    Jay E. Evans
    ,
    Norma Angelica Lopez Campos
    ,
    David J. Hotelling
    ,
    Samuel D. Krawiecz
    ,
    Wen-Wei Lai
    ,
    Robert Maddox
    ,
    Sergio Torres
    ,
    Malina Welman
  • 2020/2021 Private Equity Year End Review and Outlook
    7 January 2021
    Jonathan Adler
    ,
    William D. Regner
    ,
    John W. Rife III
    ,
    Alisa A. Waxman
    ,
    Jennifer R. Cestaro
    ,
    Katherine Ashton
    ,
    E. Drew Dutton
    ,
    Jane Engelhardt
    ,
    Thomas Smith
    ,
    Ramya S. Tiller
    ,
    Christopher Anthony
    ,
    Kevin M. Schmidt
    ,
    Maurizio Levi-Minzi
    ,
    Geoffrey P. Burgess
    ,
    Dominic Blaxill
    ,
    Wen-Wei Lai
    ,
    Jyotin Hamid
    ,
    Morgan J. Hayes
    ,
    Steven J. Slutzky
    ,
    Richard Ward
    ,
    Jennifer Wheater
    ,
    Paul Eastham
    ,
    Peter A. Furci
    ,
    Rafael Kariyev
    ,
    Jay E. Evans
    ,
    Samuel D. Krawiecz
    ,
    Andrew L. Bab
    ,
    Jennifer L. Chu
    ,
    Paul D. Rubin
    ,
    Jacob W. Stahl
    ,
    Kim T. Le
    ,
    Jyotin Hamid
    ,
    Meir D. Katz
    ,
    Jonathan F. Lewis
    ,
    Tricia Bozyk Sherno
    ,
    Ezra Borut
    ,
    Jeffrey P. Cunard
    ,
    Marc Ponchione
    ,
    Kenneth J. Berman
    ,
    Norma Angelica Lopez Campos
    ,
    Patricia Volhard
    ,
    Christopher Dortschy
    ,
    Jin-Hyuk Jang
    ,
    John Young
    ,
    Andrew J. Ceresney
    ,
    Robert B. Kaplan
    ,
    Julie M. Riewe
    ,
    Sally Bergmann Hardesty
    ,
    Scott B. Selinger
    ,
    Stuart Hammer
    ,
    Luke Dembosky
    ,
    Avi Gesser
    ,
    Jim Pastore
    ,
    Megan K. Bannigan
    ,
    David H. Bernstein
    ,
    M. Natasha Labovitz
    ,
    Sidney P. Levinson
    ,
    Peter J. Irwin
    ,
    Malina Welman
    ,
    Paul S. Bird
  • Cayman Islands Removed from EU Tax “Blacklist” — But Have All the Consequences of Its Blacklisting Been Removed?
    23 October 2020
    Richard Ward
    ,
    Jennifer Wheater
    ,
    Tom Berry
    ,
    Charles Cartiglia
    ,
    Paul Eastham
  • 2020 Private Equity Midyear Review and Outlook
    31 July 2020
    Jonathan Adler
    ,
    Andrew M. Ahern
    ,
    Christopher Anthony
    ,
    Megan K. Bannigan
    ,
    David H. Bernstein
    ,
    Kenneth J. Berman
    ,
    Paul S. Bird
    ,
    Ezra Borut
    ,
    Geoffrey P. Burgess
    ,
    Jennifer R. Cestaro
    ,
    Jennifer L. Chu
    ,
    Andrew J. Ceresney
    ,
    Jeffrey P. Cunard
    ,
    Peter A. Furci
    ,
    Morgan J. Hayes
    ,
    Peter J. Irwin
    ,
    Robert B. Kaplan
    ,
    Rafael Kariyev
    ,
    M. Natasha Labovitz
    ,
    Andrew M. Levine
    ,
    Sidney P. Levinson
    ,
    Nicole Levin Mesard
    ,
    Marc Ponchione
    ,
    Julie M. Riewe
    ,
    Edward M. Rishty
    ,
    Kevin M. Schmidt
    ,
    Shannon Rose Selden
    ,
    Scott B. Selinger
    ,
    Steven J. Slutzky
    ,
    Thomas Smith
    ,
    Ramya S. Tiller
    ,
    Patricia Volhard
    ,
    Richard Ward
    ,
    Alisa A. Waxman
    ,
    Michael P. McGuigan
    ,
    Samuel D. Krawiecz
    ,
    Stuart Hammer
    ,
    Dominic Blaxill
    ,
    Christopher Dortschy
    ,
    Paul Eastham
    ,
    Jin-Hyuk Jang
    ,
    Jennifer Wheater
    ,
    John Young
    ,
    Almas Daud
    ,
    Paul Eastham
    ,
    Jay E. Evans
    ,
    Norma Angelica Lopez Campos
    ,
    Samuel D. Krawiecz
    ,
    Wen-Wei Lai
  • BVCA Technical Bulletin: DAC6 – Practical Issues
    1 May 2020
    BVCA Technical Bulletin
    Jennifer Wheater
    ,
    Paul Eastham

Upcoming Events

Recent Events

  • Sale and Purchase Agreement
    15 March 2023
    Invest Europe
    Invest Europe Training - Fund Secondary Transactions
    Webcast
    Speaking Engagements
  • Sale and Purchase Agreements
    15 March 2024
    Invest Europe
    Fund Secondary Transactions Training
    Webcast
    Speaking Engagements
  • Comparing Tax Incentives for PE Fund Managers Across Jurisdictions
    7 November 2023
    Informa
    Regulatory & Tax Issues for Private Funds
    London, UK
    Speaking Engagements
  • Opening & Closing Remarks
    7 November 2023
    Informa
    Regulatory & Tax Issues for Private Funds
    London, UK
    Speaking Engagements
  • Sale and Purchase Agreement
    10 March 2023
    Invest Europe
    Fund Secondary Transactions Online Training
    Webcast
    Speaking Engagements
  • International Tax Developments
    24 November 2022
    British Private Equity & Venture Capital Association (BVCA)
    Tax, Legal and Regulatory Conference 2022
    London, UK
    Speaking Engagements
  • Opening and Closing Remarks
    4 October 2022
    Informa
    Regulatory & Tax Issues for Funds
    Webcast
    Speaking Engagements
  • Case Law Developments
    28 September 2021
    Informa
    Private Equity Tax Planning & Operations – 15th Annual Forum
    London, UK
    Speaking Engagements
  • Sale and Purchase Agreement
    17 September 2021
    Invest Europe
    Invest Europe Secondary Transactions Training
    Webcast
    Speaking Engagements
  • Industry Panel: Handling Practical Issues
    26 July 2021
    Informa
    Regulatory & Tax Issues for Funds
    Webcast
    Speaking Engagements
  • Sale and Purchase Agreements
    12 February 2021
    Invest Europe
    Fund Secondary Transactions Online Training
    Webcast
    Speaking Engagements
  • Impact of Tax Changes on PE/VC Tax Managers
    24 November 2020
    British Private Equity & Venture Capital Association
    BVCA Tax, Legal and Regulatory Conference
    Webinar
    Speaking Engagements
  • Key Luxembourg & Other European Tax & Regulatory Considerations
    11 November 2020
    Debevoise & Plimpton LLP
    Key Luxembourg and Other European Tax and Regulatory Considerations for Global Investors and Sponsors in Relation to SMAs
    Webcast
    Speaking Engagements
  • The UK as a Low-Tax Domicile
    7 October 2020
    British Private Equity & Venture Capital Association
    BVCA Summit 2020 – New Horizons
    Webinar
    Speaking Engagements
  • Key Luxembourg Tax and Regulatory Issues for Global Investors and Sponsors - Credit Fund Focus
    22 September 2020
    Debevoise & Plimpton LLP
    Webinar
    Speaking Engagements
  • Sale and Purchase Agreement
    11 September 2020
    Invest Europe
    Invest Europe Fund Secondary Transactions Training
    Webcast
    Speaking Engagements
  • Mining Down on DAC6: How to Deal With This New Reporting Regime
    7 September 2020
    Informa
    SuperReturn CFO/COO
    Webinar
    Speaking Engagements
  • Key Luxembourg Tax and Regulatory Issues for Global Investors and Sponsors
    9 July 2020
    Debevoise & Plimpton
    Webinar
    Speaking Engagements
  • Considering Examples of How the EU Mandatory Disclosure (DAC6) Rules are Likely to Impact in Practice
    30 June 2020
    Informa
    Private Equity Tax Planning & Operations
    Virtual Conference
    Speaking Engagements
  • Carried Interest – A Changed Landscape
    28 April 2020
    Informa
    Tax Issues on Carried Interest
    Online Virtual Conference
    Speaking Engagements