30+ years of experience in employment taxes across HMRC, industry and private practice
Expert in disclosures, IR35, and employment status enquiries and risk assessments
Extensive experience with the hospitality and leisure sector
London
@alvarezmarsal
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David O’Malley is a Senior Director with Alvarez & Marsal Tax, LLP in London. He brings more than 30 years of experience in employment taxes across HMRC, industry and private practice.
Mr. O’Malley’s key projects include disclosures of more than £1 million, COP9 enquiries, IR35 and employment status enquiries and risk assessments; global mobility support, non-statutory HMRC clearances, benefit and expenses policy design and implementation. He has worked across various sectors, including the hospitality and leisure sector where he designed and implemented several troncs for well-known high-street chains.
Prior to joining A&M, Mr. O’Malley spent over 18 years with PwC, LLP in London, where he most recently created and led the National Employment Tax Specialist team in the Deals sector, overseeing more than 1,000 completed transactions.
Previously, Mr. O’Malley worked as a Tax Inspector with His Majesty’s Revenue & Customs, both in local tax offices and in the Large Business Directorate, which gives him a unique insight that lets him provide pragmatic commercial advice regarding tax governance and HMRC enquiry defense. He also completed a six-month secondment to Sage PLC, heading up their domestic and international employment tax team.
The Autumn 2024 Budget confirmed the previously announced abolition of non-domiciled status for tax purposes from 6 April 2025, ending a long established and understood tax regime for individuals who come to the UK without the intention of settling here permanently.
Salary sacrifice is an opportunity to save both employee and employer NIC via salary sacrifice arrangements, for example into the company pension scheme.
In the evolving remote work landscape, employers face complex employment tax obligations both domestically and internationally. With remote and hybrid work on the rise, managing employment tax and national insurance contributions has become a critical priority to avoid risks of non-compliance.
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