Clive Gawthorpe is the lead tax partner in the Manchester office of UHY Hacker Young. He was previously chair of the UHY International tax group and is currently chair of the European Branch of the CIOT. He specialises in tax planning, including group reorganisations, share schemes, international tax work, the enterprise investment scheme, property tax planning and creating structures like limited partnerships. Email: c.gawthorpe@uhy-uk.com; tel: 0161 2366936.