Michael Sherry is a tax counsel and head of chambers at Temple Tax. He advises on all areas of tax with some emphasis on OMBs, private client issues, accounting issues, and financial services. Cases of note include Mansworth v Jelley, Grays Timber, College of Estate Management, Langham v Veltema, and Forde and McHugh. Email: michael.sherry@templetax.com; tel: 020 7353 7884.