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      Nick is a Director in KPMG UK’s transfer pricing team and specialises in transfer pricing dispute prevention and resolution. Nick is KPMG’s lead on the HMRC Profit Diversion Compliance Facility (PDCF) and has assisted many clients with registering and successfully resolving cases within the PDCF.

      With over 25 years of experience in cross-border tax disputes and transfer pricing, Nick advises multinational clients on preventing and resolving transfer pricing disputes. He began his tax career at HMRC with most of his time there at HMRC's Head Office where he was a delegated competent authority for transfer pricing. His HMRC roles included leading the UK Competent Authority team responsible for (non-FS) transfer pricing cases; representing the UK at the OECD/G20 Base Erosion and Profit Shifting ('BEPS') Project Action 14 ('Making Dispute Resolution Mechanisms More Effective') discussions; representing the UK at the EU Joint Transfer Pricing Forum; and governance roles on Advance Pricing Agreements and Diverted Profits Tax.

      Since joining KPMG in 2018, Nick has focused on leading complex transfer pricing controversy projects for some of the firm’s largest clients including tax authority audits, PDCF processes, Bilateral and Multilateral Advance Pricing Agreements (including the first UK-China BAPA) and Mutual Agreement Procedures. He also focuses on assisting clients in preventing, and being ready for, tax authority audits including their responses to HMRC's Guidelines for Compliance 7 and evolving compliance activity.

      1. Areas of expertise

        Transfer Pricing and Diverted Profits Tax audits

        HMRC Profit Diversion Compliance Facility

        Advance Pricing Agreements

        Mutual Agreement Procedures

        International Compliance Assurance Programme (ICAP)

        Audit readiness

        Tax Authority Engagement

      2. Education & qualification

        BA, Economic and Social Sciences, University of Manchester