Michael McGowan

Visiting Professor @The Dickson Poon School Of Law

London, GB

Since autumn 2017, I have taught and examined the two-term LLM module on the UK Taxation of Business Enterprises. This is one of the core modules of the King\'s College, London LLM in Tax. It covers the UK taxation of incorporated and unincorporated businesses, including comparison with relevant non-UK tax systems. I also supervise LLM dissertations on a wide variety of topics and teach aspects of EU Tax Law, mainly relating to the EU Directives regarding direct tax harmonisation, and the 2016-17 Anti-Tax Avoidance Directives. In 2023, WoltersKluwer published my book \"Classifying Entities and the Meaning of \'Tax Transparency\': The UK Perspective\". This comprehensively reviews and critiques the (much misunderstood) UK rules for (i) classifying entities for tax purposes, and (ii) determining when and how entities can be looked through for such purposes. The book compares the UK approach with that of the US, the Netherlands and France. It also looks in detail at the double tax treaty and EU law aspects of entity classification and tax transparency. HMRC disagree with some of my conclusions.which I can only regard as a compliment. The UK Chartered Institute of Tax awarded me a Fellowship of the Institute in October 2024, on the basis of my book. I also teach at Oxford University and the University of Amsterdam, mainly in relation to the taxation of trusts, and in particular how double tax treaties apply to trusts. I am a regular contributor to major journals as well as authoring several book chapters (in addition to my own book).I remain active as a senior tax practitioner. In recent years, I have worked for major international law firms and one Big 4 accounting firm. Work has focussed on structuring international mergers and acquisitions transactions, international financing transactions, fund formation, carried interest, the tax aspects of corporate insolvency and Pillar Two.

Newcastle-under-Lyme High School

9 "O" Levels Grade A; 4 "A" Levels Grade A; 2 "S" Levels Grade 1

Vrije Universiteit Amsterdam (VU Amsterdam)

Doctor of Philosophy - PhD

UK Chartered Institute of Taxation

Fellow

Magdalen College, Oxford

MA, BCL