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David Carter

Partner | Specialist in Partnership Taxation

David is a Tax Partner in Deloitte’s London Professional Practices group, specialising in partnership taxation and has worked in this sector for over 20 years.

David’s current portfolio includes 6 of the top 10 UK headquartered law firms and a number of top 30 UK law firms and David also works with US firms and non-legal businesses (Consultancies, Patent Attorneys, Actuaries, Shipbrokers, PE firms). Much of David’s work is focussed on assisting firms identify appropriate structures, mergers and acquisitions and advising on the tax aspects of partner remuneration packages. Recent projects include the restructuring of a firm in anticipation of external investment, advising on various overseas expansions and structuring significant M&A activity. David also leads on emerging technical issues such as Basis Period Reform and Making Tax Digital.

David is an active member of the Association of Professional Practices, a sub-editor of Ray Partnership Taxation, a Certified Tax Adviser (CIOT) and Chartered Accountant (ICAEW).