Corporate and international tax
The legal architecture of business taxation, including the interaction between domestic rules and cross-border activity.
Solicitor · UK corporate tax
Christopher
Moment
I work in the Corporation Tax Legal Advisers team at HM Revenue & Customs. My interests lie in the relationship between technical tax law, statutory interpretation, policy and the resolution of disputes.
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About
I am an England and Wales solicitor specialising in corporation tax.
My work involves complex questions of legislation, interpretation and administration. Alongside practice, my postgraduate study has explored the UK’s tax anti-avoidance framework and the different legal tools used to address avoidance.
I am particularly interested in how technically correct answers are translated into decisions that are clear, principled and workable.
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Interests
Interpretation and disputes
How legislation is read, applied and tested when facts, policy and legal principle pull in different directions.
Anti-avoidance
The relationship between targeted rules, broader principles and the institutions responsible for applying them.
Clear communication
Turning dense legal and technical questions into advice that supports sound decisions.
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Contact
You are welcome to get in touch.