Nicholas Gardner

​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.