A sub-group of the tax committee recently submitted the enclosed paper as part of the Treasury’s call for evidence on EMI.

The team which worked on this was led by Graham Muir (CMS) and Jaspal Pachu (Freeths) with contributions from David Cohen (Keystone), Lynda Finan (DLA Piper), Tamsin Nicholds (Field Fisher), Stephen Woodhouse (Pett, Franklin), Anna Humphrey and Ann Casey (Taylor Wessing) and Kulsoom Hadi (Travers Smith).

Many thanks to all concerned.

Nicholas Stretch (Chairman)


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