David L. Irvine

Partner, Goodwin

David Irvine is a partner in Goodwin Procter’s tax practice. He specializes in investment fund work (including fund formation and fund secondary transactions) and corporate restructuring (including distressed M&A) transactions.

David Irvine advises multi-asset managers, private equity, infrastructure, real estate, debt and credit fund sponsors and management teams on the domestic and international aspects of fund structuring, tax efficient incentivization arrangements and tax issues associated with their investment programs. He also advises a number of institutional investors on their investments with and into private funds as well as providing them with assistance in relation to their own account transactions and strategic advice on managing their tax profile.

Contributed to

2

Joint and several liability of company directors and certain other individuals for tax debts of companies and limited liability partnerships

Practice notes

This Practice Note outlines the circumstances in which, in certain insolvency-related circumstances, HMRC can give a joint and several liability notice (JLN) under Schedule 13 or para 15 of Schedule 16 to the Finance Act 2020 to an individual that is involved in the management of a company or a limited liability partnership (LLP) (and certain other individuals) where the notice makes the individual jointly and severally liable for the tax debts of that company or LLP. This Practice Note is produced in partnership with David Irvine and Nathan Langford of Goodwin Procter LLP.

Tax

Taxation in corporate insolvency—the principal issues in outline

Practice notes

This Practice Note considers various corporate insolvency procedures, such as liquidation (or winding up), administration, appointment of a receiver and a company voluntary arrangement (CVA) and outlines the possible tax consequences for the company in that procedure. This Practice Note was produced in partnership with David Irvine and Nathan Langford of Goodwin Procter LLP and Philip Ridgway of Temple Tax Chambers.

Tax