With the Treasury Team of Pricewaterhouse Coopers, David is author of  Taxation of Loan Relationships and Derivative Contracts, which is now in its eighth edition (2007). The ninth edition will be published in 2011 by Bloomsbury Professional.

He is a contributor to Gore-Browne on Companies (chapters 47A to 47H), and Whitemean & Sherry on Income Tax. He writes regular articles on tax in:

• British Tax Review
• Taxation
• Tax Journal
• Financial Instruments Tax and Accounting Review
• European Taxation

Recent Publications

Taxation of Loan Relationships and Derivative Contracts (9th edition), Bloomburg Professional 2011.

'Round-tripping and corporate finance', Butterworths Journal of International Bankingand Finance Law', November 2011, 595-597

'Round Table Discussion: Green Paper and the Future of VAT', Tax Journal, Issue No 1094, 30 September 2011, 12-18

'Current issues in VAT', Tax Journal, Issue No 1094, 30 September 2011, 8

''Accounting, Certainty and Tax', Tax Journal, Issue No 1076, 13 May 2011, 8

'Cuyrrent issues in VAT', Tax Journal, Issue No 1059, 10 January 2011, 9

'Fleming claims and restitution', Tax Journal, Issue 1045, 20 September 2010, 22-24

'Single and multiple supplies', Tax Journal, Issue 1039, 28 July 2010, 8-13

'HMRC Powers: the New Order', Tax Journal, Issue 1000, 12 OCtober 2009, 31-32

'Reimbursement or reparation for overpaid VAT', Tax Adviser, August 2009, 12-15

(with Anthony Davis), ‘The tax consequences of restructuring of indebtedness (debt work-outs)', Cahiers de droit fiscal international Volume 91a (IBFD, Amsterdam, 2006), 619-641

‘Debt, Equity and Recharacteristisation’, in ed. Daniel Gutmann, Régards Critiques et Perspectives sur le Droit et la Fiscalité (Institute AndréTunc: Paris, 2005), 103-114

'Debt, Equity and Recharacterisation', Financial Instruments Tax & Accounting Review Vol 9, No. 6, July/August 2004, 8-11

'The Budget, VAT, and the disclosure regime', VAT Intelligence Vol 22, No. 3, March 2004, 2065-2067

'VAT and Derivatives', Financial Instruments Tax & Accounting Review Vol 9, No. 2, March 2004, 5-9

'The Private Finance Initiative - Governing by Contract', Financial Instruments Tax & Accounting Review Vol 8, No. 10, December 2003 / January 2004, 12-16

'VAT and the Public Sector', VAT Intelligence Vol 21, No. 11, November 2003, 2037-2040

'Latimer House Conference', Tax Adviser, November 2003, 30-32

'The group continuity rules for loan relationships and derivative contracts', Financial Instruments Tax & Accounting Review Vol 8, July/August 2003, 10-14.

'Debt-equity conversions and swaps' Financial Instruments Tax & Accounting Review Vol 8, February 2003, 4-8

'Capital gains tax treatment of derivatives gains', Financial Instruments Tax & Accounting Review Vol 5, September 2000, 324-329

Citibank Investment Ltd v Griffin - Case Note [2000] British Tax Review, 661-666

'The Taxation of Hybrid Instruments', Financial Instruments Tax & Accounting Review Vol 5, April 2000, 255-258

Investor v Inspector of Taxes - Case Note, [1999] British Tax Review, 197-201

'Stock Dividends - no cause for alarm', Taxation, 14 January 1999, 347-9

'Debt Contracts and Loan Relationships', Tax Journal, 1 June 1998, 19-21

'The Taxation of Derivatives'. [1998] British Tax Review, 348-363