Ibar McCarthy is a barrister and an associate in the contentious tax team at Joseph Hage Aaronson. He specialises in UK tax law relating to UK and European income and corporation tax. He has worked on the FII GLO and CFC and dividend GLO, which was recently before the Supreme Court, as well as having experience before the tax tribunals. Email: imccarthy@jha.com; tel: 020 7851 8819.