David Kirk MA FCA CTA was educated at Oxford University and trained as a chartered accountant with Thomson McLintock & Co. After a career in banking and as a finance director in industry he started his own chartered accountancy practice, David Kirk & Co., in 2000.

He has a nose for difficult and unusual cases, and spends most of his time giving tax advice to the intermediary sector (recruitment and umbrella companies and the like), and dealing with Revenue inquiry work.

He sits on the Small Business Tax Committee of the Institute of Chartered Accountants in England & Wales, and represents the Institute on the IR35 Forum (although he writes here in a personal capacity).