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Brian Garner

About

Brian is a Director of Tax at Michelmores, and is Head of the Corporate Tax and EMI Share Scheme teams.

Brian has over 35 years' experience within the tax field, having originally trained with the Inland Revenue. The earlier part of his career was spent with Ernst & Young in London, and then latterly in Exeter, where he was part of the specialist transaction tax team, focusing on analysing the tax implications of corporate, commercial and property transactions and creating structures to improve or safeguard the tax position.

After leaving Ernst & Young, Brian headed up the tax department of a national law firm, preparing and negotiating the various tax-related documents required in relation to corporate transactions.

Brian's skill lies in advising clients on the tax structure and tax implications inherent in corporate/commercial transactions, including the purchase and sale of shares and businesses, demergers, reconstructions, MBOs, MBIs, equity raising, and joint ventures.

From a property perspective, Brian specialises in advising on the VAT and SDLT of buying and selling properties, option agreements and promotion/development agreements. He has also advised on deals in the renewable and waste sectors.

Brian also advises on employee incentives, and in particular share scheme advice. 

Recent Experience

  • Advising the management team on tax issues relating to the MBO of Gro Group, including obtaining tax clearances, structuring, employment-related securities advice and negotiating tax documentation with all parties.
  • Advising on the tax elements relating to the purchase of Kemble Farms Ltd by the trustees of the Earl Bathurst Trust, including inheritance tax, and planning advice in relation to the beneficiaries of the Trust.
  • Advising on the setting up of share incentive schemes for eNate.

Recent News

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