Philip Ridgway is a barrister and chartered tax adviser practising from Temple Tax Chambers. He advises on all areas of revenue law, but has a particular interest in corporate tax matters including, acquisitions and disposals, reconstructions and demergers, MBOs, returning capital to shareholders, s 425 schemes, SDLT, stamp duty and SDRT. Email: pridgway@templetax.com; tel: 020 7353 7884.