Michael L’Estrange is head of the firm's Tax Group. Michael's specialisations include corporate tax with a particular focus on cross-border mergers and acquisitions and corporate restructuring. He also focuses on asset/structured finance (advising regularly on the tax aspects of leasing arrangements) and all areas of corporate taxation as it relates to the international shipping sector including the UK tonnage tax system. He regularly advises on the availability of capital allowances and issues relating to the taxation of energy companies. Michael is an associate of the Chartered Institute of Taxation.