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About the Authors

Nigel Eastaway and Jacquelyn Kimber

Nigel Eastaway is a Tax Partner at MHA MacIntyre Hudson. He is an expert on share valuations, forensic matters and the taxation of intellectual property and has acted as an expert witness on a number of well-known cases.

Jacquelyn Kimber is a Tax Partner at Newby Castleman in Leicester. Her areas of expertise include business restructuring, for example through demergers, succession planning and the tax efficient extraction of profits.

Ian Richards is a barrister at Pump Court Tax Chambers. He advises in all areas of tax, especially in respect of offshore trusts and non-domiciled UK residents, personal tax planning for high net worth individuals and providing tax strategies for sheltering future profits and gains.