Mr. McKay has led VAT teams in the U.K. and the Middle East, including four years based in the United Arab Emirates. He has supported clients dealing with complex VAT issues – including those arising from mergers and acquisitions, corporate restructuring and insolvencies.

Mr. McKay also has significant experience supporting financial services businesses – including banks and investment funds – on the impact of partial exemption on their business, including maximizing VAT recoveries on costs, cash flow management, and the correct VAT liability of income streams and costs.

Prior to joining A&M, Mr. McKay held senior positions at Deloitte and EY in London, Dubai, Edinburgh, and the North of England. Most recently, he was Senior Director for PwC UK’s Scottish and Northwest England VAT advisory teams, which focused on VAT issues arising from transactions, restructurings and supply chain changes. Previously, he managed Deloitte’s Financial Services VAT team across the MENA region.

Mr. McKay holds a bachelor’s degree in law and a legal practice certification from the University of Northumbria. He is a fellow of the Association of Taxation Technicians and a Chartered Tax Advisor (UK CIOT).