Michael McGowan#3004

Michael McGowan

Michael trained as a solicitor at Clifford Chance where he qualified as a tax lawyer in 1989. From then until the end of 2015, he worked as a corporate tax lawyer in a number of leading UK and US law firms (both in London and New York), spending 18 years as a tax partner at Allen & Overy, Shearman & Sterling LLP and latterly Sullivan & Cromwell LLP. He has worked on a very wide range of corporate, financing, fund formation and real estate transactions as well as representing clients in major tax disputes. He has acted as an expert witness in tax litigation and has written and lectured extensively. He teaches business tax law part-time at King's College, London.
Contributed to

1

Ordinary share capital—what it means and why it matters for UK tax purposes
Ordinary share capital—what it means and why it matters for UK tax purposes
Practice notes

This Practice Note explains the concept of ordinary share capital and how it is defined for UK tax purposes, including in relation to overseas entities. The key UK tax reliefs that depend on the existence of ordinary share capital are also described. Produced in partnership with Michael McGowan.

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