Reshma Soni is an assistant manager and solicitor in the tax litigation team at KPMG. She works at all levels of the court system, and has direct tax and VAT expertise. She is also a qualified barrister and solicitor in New Zealand where she previously worked at the Inland Revenue Department litigating a range of complex and significant direct tax matters. Email: reshma.soni@kpmg.co.uk; tel: 0207 3111 323.