Tracey Bowler Research Fellow E-mail Tracey Education St Anne's College, Oxford University 1985-1988 The College of Law, Guildford 1988-89

Tracey is self-employed and works with the Tax Law Review Committee at IFS. She trained and qualified as a solicitor at Linklaters, working on a wide range of corporate tax transactions, including mergers and acquisitions, joint ventures, structured finance, the railways' privatisation and offshore funds; as well as undertaking a more advisory role, particularly in relation to transfer pricing in the context of Treasury functions and the conduct of Revenue investigations and the scope of Revenue information powers. She later worked as a Director at the Swiss Bank Corporation, concentrating on group structure in the UK and Europe and capital restructuring, implementation of the merger with UBS, and HR tax, including structuring employee incentives and management of HR tax risk.