About us

Expert Legal Services

About LCN

Despite the renewed focus by tax administrations on the legal and operational implementation of transfer pricing, some multinational groups fail to maintain a comprehensive central archive of intercompany agreements which is kept up to date and aligned with their TP policies. This creates unnecessary risks of adverse adjustments, fines and penalties in transfer pricing and tax audits.

Since its establishment in 2013, LCN has helped MNEs with combined annual revenues of over USD 160 billion to avoid unnecessary fines, penalties and adverse transfer pricing adjustments, by making sure that their legal structures are aligned with their transfer pricing policies and support their commercial needs.

Winner International Team of the Year

Our Core Values

Passionate desire to serve

We do the right thing for our clients and community. We show we care. We’re always getting better at what we do.

Positive influence

We support and encourage others to be their best selves. We show our gratitude and celebrate success. We look after ourselves and encourage others to do the same.

Humble confidence

We’re confident of our own abilities, without pretending to know everything. We’re open to different views. We’re not concerned about taking credit.

Why Choose LCN?

Expert Management of Intercompany Agreements and Legal Structures

Assurance and Peace of Mind

Our expertise in international best practices ensures compliance and reduces tax risks.

Avoid Delays and Wasted Time

We save you significant time by giving you clear direction and hands-on support in the highly specialist area of legal implementation of transfer pricing compliance.

Minimize Ongoing Costs

We streamline intercompany agreements and corporate structures, reducing complexity, risk and transaction costs.

The LCN Difference

World-Leading Experts

We are recognized educators in the legal implementation of transfer pricing policies.

Global and Cross-Functional Approach

We consider the needs of wider stakeholders - not just transfer pricing - to minimize risks and optimize value for the group concerned.

Ongoing Audit-Readiness Support

We maintain agreements in a tax-audit-ready central archive so that they can be produced quickly when required to respond to tax enquiries and due diligence information requests.

Diverse Client Base

We work with Fortune 500 companies and scale-ups.

Collaborative Approach

We work collaboratively with tax and transfer pricing professionals to help provide clients with better outcomes.

Proven Track Record

We are trusted by leading tax and transfer pricing advisers and by corporates with combined annual revenues of over US$160 billion.

Meet the Team

Paul Sutton

Paul Sutton

Co-Founder

Xiaofang Sutton

Xiaofang Sutton

Co-Founder

Andrew Spiers

Andrew Spiers

Director

Heena Patel - Senior Paralegal

Heena Patel

Senior Paralegal

Jade Parkin

Jade Parkin

Operations Executive Assistant

Ian

Ian Barron

Strategic Tax Consultant

Paul Sutton

Co-Founder

Paul Sutton

Paul is the co-founder of LCN Legal and the author of “Intercompany Agreements for Transfer Pricing Compliance – A Practical Guide”. He is passionate about bridging the gap between tax and legal professionals, and helping multinational groups to create effective corporate structures for transfer pricing compliance.

Paul studied European law in the UK and Germany, trained as a corporate lawyer in the City of London, mainly advising German, Swiss and Austrian clients on acquisitions, joint ventures and commercial contracts. He qualified as a solicitor in 1994 at the firm of Pritchard Englefield, a London-based firm established in 1848. He was appointed as a partner of that firm four years later in 1998.

Paul joined KPMG’s UK law firm in 2001, and Paul developed a specialism in working alongside international tax and transfer pricing professionals on the design and legal implementation of restructuring projects for large corporates. This has included projects such as Eurobond listings, corporate migrations, cross-border mergers and intercompany agreements for transfer pricing. He later became a corporate partner in the London offices of McGrigors LLP and of Pinsent Masons LLP.

During his legal career before setting up LCN Legal in 2013, Paul successfully lead legal teams on projects for a range of well-known high profile clients, including acting for a major European airline on a business sale and joint venture, creating a franchise network for a well known European mobile phone operator, establishing various real estate and other funds, group reorganisations and corporate simplification projects for a range of household name clients, and advising a Middle Eastern Royal family on corporate structures for family investments.

Paul has been recognised and quoted as an expert by publications such as the Financial Times, the Scotsman newspaper, Financial Director Magazine and Accounting Web. He regularly contributes to technical publications for legal and tax professionals, including the Tax Journal, Tax Adviser magazine, Taxation magazine, InCompliance magazine, Today’s General Counsel, Practical Law (a Thomson Reuters resource for legal professionals), Lexis Nexis’s online resources for transfer pricing professionals and Lexis PSL’s legal resources for practicing lawyers.

Through LCN Legal, Paul has pioneered the publication of templates, checklists and other resources for tax and legal professionals. These include template intercompany agreements for transfer pricing, as well as legal guides and resources for various corporate structuring projects.

Paul is regularly asked by multinational corporates, financial institutions and professional firms to present training sessions and workshops on subjects relating to corporate and investment structures and the legal aspects of transfer pricing compliance. Through LCN Legal, he has hosted workshops and webinars on these subjects for numerous multinational corporates and tax and TP advisory firms.

Xiaofang Sutton

Co-Founder

Xiaofang Sutton

Xiaofang is the co-founder and CEO of LCN Legal. She is passionate about ensuring that our clients consistently receive the best possible legal support, by listening and responding to their feedback. She is also passionate about the role of women in international business.

Xiaofang was born and grew up in Henan province, China – the birthplace of Chinese civilization with over 3,000 years of recorded history, and now a booming logistics hub of China. In 2007, she graduated with a bachelor’s law degree from the China University of Political Science and Law, Beijing, the largest institution in the World for legal education, and widely regarded as one of the top two law schools in China.

She came to the UK in 2008 and completed an LLM in International Commercial Law at the University of Edinburgh. Following her graduation she was asked to join the London Chamber of Commerce and Industry in order to help establish the Chinese Business Association (CBA) there.

Now, as CEO of LCN Legal, she leads the firm and helps it to expand its presence internationally. She is also the co-founder of Chinese Mums in Business Club.

Andrew Spiers

Director

Andrew Spiers

Andrew Spiers is Director and Head of Legal at LCN Legal. He leads the delivery of client work across the firm, advising multinational groups on M&A, group restructurings, commercial legal matters, and complex intercompany and transfer pricing-related legal issues. He has a strong focus on quality, clarity, and practical outcomes, helping clients navigate technically demanding matters with confidence.

Andrew combines deep technical expertise with a calm, commercial approach, working closely with clients and advisers to turn legal complexity into workable, robust solutions. His work spans transactions, internal reorganisations, cross-border group restructuring projects, and commercial arrangements, with an emphasis on solutions that are legally sound, practical to implement, and aligned with clients’ wider business objectives.

Heena Patel

Senior Paralegal

Heena Patel - Senior Paralegal

Heena is a dedicated legal professional with a background in corporate law. She brings meticulous attention to detail and a commitment to delivering pragmatic, business-focused advice.

She holds a Bachelor of Laws (LLB) from the University of Birmingham, as well as the Legal Practice Course (LPC) and Master of Laws (LLM) from the University of Law, where she achieved a Distinction. Since then, she has gained extensive experience working with start-ups and scale-ups across a range of sectors. Throughout her career, Heena has supported clients with drafting corporate documents, company secretarial compliance, and corporate restructuring, always striving to align legal solutions with clients’ commercial goals.

Outside of work, Heena enjoys reggae music and regularly attends concerts and music festivals.

Jade Parkin

Operations Executive Assistant

Jade Parkin

Jade is a highly skilled, confident, and driven Executive Assistant known for her attention to detail and calm efficiency under pressure. With over 13 years of experience spanning the fast-paced worlds of Print and Communications, Banking, and a prestigious Magic Circle Law Firm, she has earned the trust of top-tier leaders, including Partners, Board members, and CEO’s.

Jade excels under pressure, thrives in fast-paced environments, and embraces challenges with enthusiasm. She is passionate and enjoys all things operations, including designing clear, efficient processes that keep teams aligned and help organisations run smoothly.

At LCN, Jade serves as Operations Executive Assistant, streamlining workflows, coordinating cross‑functional projects, and keeping day‑to‑day operations running smoothly so the team can focus on clients.

Outside of work, Jade treasures spending quality time with her family, especially her two young children. She loves socialising with friends, practising Pilates, and taking her two miniature dachshunds for walks.

Ian Barron

Strategic Tax Consultant

Ian

Ian is a senior tax professional with more than 30 years’ International Corporate Tax experience and acts as a non-executive adviser to LCN Legal. Prior to this, Ian was the VP and Head of Corporate Tax EMEA for American Express. Ian now acts as a mentor to tax and other professionals, on a pro bono basis.

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