Tax Director, Mercer & Hole. David provides advice on issues including, Entrepreneurs’ Relief, Substantial Shareholding Exemption and Inheritance Tax (IHT) Business Asset Relief. Working closely with the Corporate Finance Team, David is able to provide tax guidance on all aspects of the purchase and sale of businesses. He also advises on reorganisations of businesses, including incorporations, statutory demergers, capital reduction schemes and section 110 reconstructions. Additionally, David has specialist knowledge on tax issues around funding, share schemes and fiscal valuations for the purposes of employment-related securities.