Michael Everett

Director, International Corporate Tax

KPMG in the UK

Michael joined KPMG in 1989 and is currently a Director in our International Corporate Tax group. He advises major UK and international clients, predominantly in the leasing, infrastructure and transport sectors. As well as being Head of Lease Taxation, Michael is our leading expert in the UK tonnage tax regime for shipping companies. He has worked on numerous property sale and leasebacks and sales of leasing businesses (including ships, aircrafts and rolling stock) and is familiar with the sale of lessors tax regime.

He has been actively involved in the recent tax changes required by the implementation of IFRS 16 in 2019 and is preparing for a similar process with the forthcoming FRS 102 changes. He sits on the Finance and Leasing Association (FLA) Tax Committee is actively engaged with HMRC and HMT on leasing tax, capital allowances and tonnage tax policy matters.

He is experienced in tax disputes and tax litigation and has written on leasing tax for professional publications including British Tax Review.

  • MA Classics, University of Oxford

  • Chartered Institute of Taxation (CTA)

  • Leasing tax

  • Shipping tax

  • Capital allowances