Zoe E. Wyatt

Zoe E. Wyatt is a Partner and Head of Web3 & Disruptive Technology at Andersen in the United Kingdom, specialising in international tax with a focus on crypto, digital assets, and tax technology law. Her work in this area covers strategic advice and project management for Web3 companies, traditional international tax structuring for multinational Web3 groups, Decentralised Autonomous Organisation (DAO) legal wrapper structuring, private and public token sales, the character of NFTs for direct and indirect tax purposes, accounting treatment and revenue recognition on token sales, and tax-efficient acquisition of tokens by founders and teams. She advises on UK and cross-border tax aspects of offshoring for regulatory purposes, including structures such as Cayman foundations and Singapore guarantee companies, interim offshore structures for raising initial funds via SAFTs, anti-avoidance and international tax considerations, VAT on inter-company transactions, and crypto tax investigations.

Wyatt has served as an adviser to the UK All-Party Parliamentary Group for Digital Assets and Crypto, has worked with the Law Commission on the legal nature of DAOs, has led DAO and NFT tax working groups for trade body CryptoUK, and has participated in HM Revenue and Customs Cryptoasset Roundtables. Citywealth named her a Top 100 Crypto Adviser in both 2022 and 2023. She has been active in the blockchain and crypto space since 2018. Prior to Andersen, she was a Partner at Milestone International Tax Partners and a Tax Associate Director at Grant Thornton. She also authored Tolley's International Tax Planning for 2015 to 2017. She holds an LLB in Law from Southampton Solent University, completed the Blockchain Strategy programme at Saïd Business School, University of Oxford, and holds the Advanced Diploma in International Tax from the Chartered Institute of Taxation. She is affiliated with the Association of Taxation Technicians and the Chartered Institute of Taxation as an International Tax Affiliate.