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David Ward

Tax Partner

David Ward

Works across all locations
T: 0131 220 2203
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David is a partner in the Corporate Tax Team and also leads the Johnston Carmichael Innovation Taxes Team. He specialises in R&D tax reliefs and patent box claims. David has led the delivery of successful claims and methodologies for companies across the spectrum of sectors, including: manufacturing; food and drink; life sciences; renewables; sports science and apparel; Fintech; healthcare; mechanical engineering; chemical engineering; agriculture; and aquaculture. He has led successful negotiations with HM Revenue and Customs and has also reviewed R&D claims for prospective purchasers as part of the financial due diligence process.

David is a qualified lawyer, a member of the Chartered Institute of Taxation (CTA) and has a first-class honours degree in molecular biology.

David is based in Johnston Carmichael's Edinburgh office but works across locations.

Sector Experience

  • Financial Services
  • Food and Drink
  • Engineering and Manufacturing
  • Infrastructure and Renewable Energy
  • Oil and Gas
  • Technology and Life Sciences


  • CTA
  • GDL
  • BSc

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