Andrew Roycroft is a senior associate in the tax department at Norton Rose Fulbright LLP. Andrew specialises in the tax aspects of corporate finance and corporate restructurings, particularly those which involve an international element. Andrew is a member of the Law Society and the CIOT, and serves on the institute's international tax sub-committee. Email: andrew.roycroft@nortonrosefulbright.com; tel: 020 7444 2262.