With the Treasury Team of Pricewaterhouse Coopers, David is author of Tottel’s Taxation of Loan Relationships and Derivative Contracts, which is now in its eighth edition (2007). The ninth edition will be published in 2009 by Bloomsbury Professional.

He is editor of Taxation Treatment of Interest and Loan Relationships.  He edited Manual of Tax and Accounting in Corporate Treasury Transactions.

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

(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