David L. Irvine#2256

David L. Irvine

David is qualified as both a lawyer and accountant. He has acted on some of the largest and most complex restructurings and bankruptcies in history and has significant experience in advising on financing and restructuring transactions, particularly in the context of financially troubled debtors; advising administrators, debtors, creditors, potential acquirers, and investors both within and outside formal insolvency processes. David also advises multi-asset managers, private equity, infrastructure, real estate, debt and hedge fund sponsors and management teams on the domestic and international aspects of fund structuring, tax efficient incentivisation arrangements and tax issues associated with their investment programmes. He advises a number of institutional investors on their investments with and into private funds as well as providing them with assistance in relation to their own account transactions and strategic advice on managing their tax profile. David is recommended for tax work related to funds, restructuring and insolvency by Legal 500 UK and ranked by Chambers and Partners for tax, where he is described as being 'extremely knowledgeable, precise and approachable'.
Contributed to

2

Joint and several liability of company directors and certain other individuals for tax debts of companies and limited liability partnerships
Joint and several liability of company directors and certain other individuals for tax debts of companies and limited liability partnerships
Practice notes

This Practice Note outlines the circumstances in which, in certain insolvency-related circumstances, HMRC can give a joint and several liability notice (JLN) under Schedule 13 or para 15 of Schedule 16 to the Finance Act 2020 to an individual that is involved in the management of a company or a limited liability partnership (LLP) (and certain other individuals) where the notice makes the individual jointly and severally liable for the tax debts of that company or LLP. This Practice Note is produced in partnership with David Irvine and Nathan Langford of Kirkland & Ellis LLP.

Taxation in corporate insolvency—the principal issues in outline
Taxation in corporate insolvency—the principal issues in outline
Practice notes

This Practice Note considers various corporate insolvency procedures, such as liquidation (or winding up), administration, appointment of a receiver and a company voluntary arrangement (CVA) and outlines the possible tax consequences for the company in that procedure. This Practice Note was produced in partnership with David Irvine of Kirkland & Ellis LLP, Nathan Langford of Kirkland & Ellis LLP and Philip Ridgway of Temple Tax Chambers.

Practice areas

Membership

  • Solicitor NSW Australia
  • Solicitor E&W
  • Chartered Accountant Australia & NZ

Panel

  • Contributing Author

Education

  • BA (Hons) UNSW
  • LLB UNSW
  • MComm UNSW
  • LLM USyd

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