Thomas advises and litigates on all aspects of direct and indirect tax with a particular interest in small and medium sized businesses and partnership structures. According to www.pumptax.com, Thomas is representing the Crown in several of the major cases testing the taxation of partnerships and LLPs (BlueCrest; HFFX; Odey Asset Management) and regularly advises on matters of partnership taxation including questions of the existence of a partnership or the consequences of incorporating a partnership into a limited company or transferring a trade to an LLP.