David Smith's practice focuses on the taxation issues relevant to domestic and international corporate transactions and commercial activities. His experience includes advising on the tax aspects of mergers and acquisitions, demergers, reorganisations, joint ventures, private equity transactions, flotations and international structuring.
David also has considerable employment tax experience, advising on all PAYE and national insurance related matters, including the tax treatment of remuneration packages and termination payments, PAYE compliance, employment intermediaries and global mobility.
David is a regular contributor to tax and legal publications, including International Tax Review, Tax Journal and LexisNexis. In addition, David is a member of the Chartered Institute of Taxation and is a recognised individual in both Chambers and Partners and the Legal 500.
David is a partner in the DLA Piper tax team and is responsible for the Leeds corporate tax practice.
- Advising an international manufacturing group on a multi-jurisdictional group reorganisation, involving the UK, Ireland, Denmark and the US
- Advising a geotechnical company on its listing on AIM, including advising on pre-float tax re-structuring
- Advising a chemical manufacturer on the US$950 million disposal of its agrochemicals business across 36 jurisdictions
- Advising a UK PLC on the European tax aspects of its US$850 million acquisition of a US pharmaceutical business
- Advising a private equity fund on structuring its first European investment
- Advising various public sector bodies on the impact of changes to the employment intermediaries legislation and consequential changes to their engagement arrangements
- Advising an international asset management group on the tax issues relating to its international secondment arrangements
- University of Sheffield, LL.B. (Hons)
- College of Law, York, Legal Practice Course
- Chartered Institute of Taxation, Chartered Tax Adviser
Memberships And Affiliations
- Member of the Chartered Institute of Taxation