Jonathan Levy is a solicitor and has 25 years of experience in the tax resolution field. He advises on a wide range of contentious tax issues, including pre-emptive advice on the robustness of particular tax positions, documentation reviews, HMRC enquiries and investigations, criminal investigations, and litigation before the tribunals and the higher courts. Jonathan was a senior legal adviser at HMRC, head of tax litigation at Ernst & Young, a partner at Berwin Leighton Paisner and head of tax disputes at Reynolds Porter Chamberlain. He is also co-author of A practical guide to tax appeals, published by Tolley. Email: jonathan@levyandlevy.co.uk tel: 0208 958 9700.