Brian Garner - Director of Tax
Brian is the Director Tax for Michelmores. He has over 35 years experience within the tax field having originally trained with the Inland Revenue. Most of his career has been spent with Ernst & Young in London and then latterly Exeter where he was part of the specialist transaction tax team, focusing on analysing the tax implications of transactions and creating structures to improve or safeguard the tax position.
After leaving Ernst & Young he headed up the tax department of a national law firm. This work included preparation and negotiation of the various tax related documents required in relation to a transaction.
Transactions that Brian has been involved in include purchase and sale of shares and businesses, demergers, reconstructions, MBOs, MBIs, equity raising and waste PFI to name but a few.
His areas of specialist knowledge are renewable energy and gift aid linked to the VAT implications.
He also advises on VAT, particular in relation to property transactions. Other taxes that Brian covers include stamp duty and SDLT.
Brian also advises on employee incentives and in particular share scheme advice.
