David Lewis is a senior tax manager in the tax investigations team at Mazars, based in Manchester but covering the north. He joined Mazars in 2018, having spent 20 years in a variety of compliance roles at HMRC, including head office specialist positions in tax administration, and was most recently leader of HMRC’s high net worth unit in Nottingham. He can be contacted at david.lewis@mazars.co.uk or by phone on 0161 238 9269.