Martyn Gowar TEP is a Partner at McDermott Will & Emery LLP. He is a private client lawyer and was with Lawrence Graham (now LG) for 40 years. He is also a Fellow of the Chartered Institute of Taxation and is on its Capital Taxes Sub-committee. He was Taxation Editor of the Law Society Gazette for 15 years. Martyn writes an opinion column for STEP Journal and sits on its editorial board. He was honoured with one of the two STEP lifetime achievements awards in 2006.