NI Legal Blog is an ongoing project to provide a practical guide to law, tax, regulation and legislation in Northern Ireland. It has been written by Paul McMahon, who has been a practising solicitor (Ireland) for over 30 years. He has also practised as an England and Wales solicitor for many years and is admitted as an Attorney in New York State and Northern Ireland. He is a practising Chartered Tax Adviser and a Qualified Financial Advisor. He also holds qualifications in banking, compliance and finance.