Nicholas Gardner is a partner in our tax practice
Nicholas Gardner is a partner and chartered tax adviser in the tax department in London. His practice focuses on the tax aspects of a wide variety of corporate disposals and reconstructions (including structuring cross-border buy-outs, mergers, acquisitions, joint ventures and leasing transactions) with a particular emphasis on the financial services, insurance, energy, transport and infrastructure sectors. Nicholas' practice also includes advising in relation to the resolution of disputes with HMRC and contentious tax matters generally. He has handled a variety of cases ranging from First Tier Tribunal appeals to cases before the Court of Justice of the European Union, the Supreme Court and the Court of Appeal.
Nicholas is co-author of the tax chapter in the "PLC Rights Issues and other Secondary Issues Manual". He is a member of the Chartered Institute of Taxation corporation tax sub-committee.
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Legal development 
UK Government increases Energy Profit Levy and introduces Electricity Generator Levy
25 Nov 2022
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Legal development
Global Tax Reform OECD publishes draft rules on the financial services exclusion from Pillar One
10 May 2022
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Legal development
Global tax reform for the largest multinationals new OECD draft proposals
23 Feb 2022
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Global Tax Reform OECD publishes draft nexus and revenue sourcing rules
08 Feb 2022
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Latest news, deals and awards
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News Ashurst advises on PureTech Health's proposed US$100 million tender offer
21 May 2024
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News Ashurst advises IVC Evidensia in relation to the divestment of eight veterinary practices
Global law firm Ashurst has advised IVC Evidensia on its divestment of eight veterinary practices to five different buyers.
26 Jul 2023
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News Ashurst advises Gasgrid Finland on agreement to lease an LNG terminal vessel
20 May 2022
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News Ashurst advises McLaren Racing on its acquisition of Mercedes Benz Formula E Team
16 May 2022
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News Ashurst advises Morrisons on agreement to acquire McColls out of insolvency
09 May 2022
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News Ashurst advises JP Morgan in connection with ASOS plc move from AIM to LSE
21 Feb 2022
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News Ashurst advises Fulcrum Utility Services Limited on its equity fundraising
20 Dec 2021
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News Ashurst advises Punter Southall Group on sale of its wealth management business
16 Dec 2021
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News Ashurst advising on Adriatic Metals proposed equity fundraise and secondary sale of shares
22 Nov 2021
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