Nicholas Gardner is a partner in our tax practice
Nicholas Gardner is a partner and chartered tax adviser in the tax department in London. His practice focuses on the tax aspects of a wide variety of corporate disposals and reconstructions (including structuring cross-border buy-outs, mergers, acquisitions, joint ventures and leasing transactions) with a particular emphasis on the financial services, insurance, energy, transport and infrastructure sectors. Nicholas' practice also includes advising in relation to the resolution of disputes with HMRC and contentious tax matters generally. He has handled a variety of cases ranging from First Tier Tribunal appeals to cases before the Court of Justice of the European Union, the Supreme Court and the Court of Appeal.
Nicholas is co-author of the tax chapter in the "PLC Rights Issues and other Secondary Issues Manual". He is a member of the Chartered Institute of Taxation corporation tax sub-committee.
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Legal development
UK Court of Appeal extends application of salaried member rules
28 Jan 2025
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Tech M&A: Recent "Acquihires" in the Tech Sector
13 Aug 2024
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Withholding tax on recurring back-to-back loans
13 May 2024
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BlackRock: interest deductibility on intra-group loans
29 Apr 2024
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News Ashurst advises on Alpha Dhabi's 51% stake in NTS Amega Global
31 Oct 2023
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OECD guidance on global minimum tax and US GILTI rules
09 Feb 2023
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UK Government increases Energy Profit Levy and introduces Electricity Generator Levy
25 Nov 2022
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Global Tax Reform OECD publishes draft rules on the financial services exclusion from Pillar One
10 May 2022
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Global tax reform for the largest multinationals new OECD draft proposals
23 Feb 2022
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Global Tax Reform OECD publishes draft nexus and revenue sourcing rules
08 Feb 2022
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Global Minimum Tax Rules Published
21 Dec 2021
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Global tax reform more details released
11 Oct 2021
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Latest news, deals and awards
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News Ashurst advises Xpansiv on acquisition of Evident Group
07 Nov 2025
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News Ashurst advises on sale of UK-based fintech Pillar Labs to global payments platform LemFi
17 Jun 2025
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News Ashurst advises on the sale of Oxford Instruments' quantum business, NanoScience
11 Jun 2025
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News Ashurst advises Carr's Group plc on its proposed £70m tender offer
22 May 2025
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News Ashurst advises JAPEX on sale of 15% stake in UKCS Seagull field
25 Mar 2025
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News Ashurst advises Basalt Infrastructure Partners on merger of FullFibre and Zzoomm
28 Jan 2025
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News Ashurst advises on PureTech Health's proposed US$100 million tender offer
21 May 2024
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News Ashurst advises IVC Evidensia in relation to the divestment of eight veterinary practices
Global law firm Ashurst has advised IVC Evidensia on its divestment of eight veterinary practices to five different buyers.
26 Jul 2023
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