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.
Legal Updates
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TAX UPDATE
09 Feb 2023 OECD guidance on global minimum tax and US GILTI rules
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25 Nov 2022 UK Government increases Energy Profit Levy and introduces Electricity Generator Levy
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Tax Update
10 May 2022 Global Tax Reform: OECD publishes draft rules on the financial services exclusion from Pillar One