Heather Rowlands is a partner in the tax disputes and investigations practice at Simmons & Simmons LLP. She specialises in litigation concerning both direct and indirect taxes, and has experience litigating clients’ disputes at all levels of the courts and tribunal system. As well as being a qualified solicitor, Heather is a member of the CIOT. Email: heather.rowlands@simmons-simmons.com; tel: 020 7825 3106.