About the Authors CMS Law Tax Kathryn Moffett associate london Matthew Taylor partner, london Rita Lowe Partner,london co-head of finance Ranked as the world’s 6th largest law firm by lawyer headcount and 6th largest in the UK by revenue, CMS works in 42 countries from 74 offices worldwide. Globally 4,500 lawyers offer business-focused advice tailored to clients’ needs, whether in the local market or across multiple jurisdictions. Visit the firm's website to learn more