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Self-employed tax consultant (CTA (Fellow), ATT) with over 40 years tax experience and able to advise on all direct tax matters.
Having worked in tax for over 40 years I now mainly work for small to medium-sized accountancy firms who either don’t have a technical tax specialist or who use me as a buffer for second options. I work across the spectrum of direct tax issues, though only in a technical or advisory capacity. I therefore do not offer tax compliance services, though can advise on appropriate return entries for any complex or contentious matters.
The entire gamut of UK direct tax issues is a very wide brief indeed, making it difficult to pick out individual specialisms though examples of recent and/or recurring work include:
- Corporate transactions: MBOs, demergers (including capital reduction), share buy-backs, reconstructions and corporate acquisitions/disposals, step plans for solicitors, HMRC clearances;
- CGT: BADR, gift relief, incorporation relief, property exchanges, private residence relief;
- Income tax: statutory residence test (SRT), employment related securities/EMI, venture capital schemes EIS/SEIS, double taxation relief;
- Corporation tax: loan relationships, SSE, inter-company transactions;
- Stamp duty: claims for acquisition/reconstruction relief as part of corporate reconstruction advice;
I could not recall how many times I’ve advised on interposing a holding company on top of an existing company, but other situations may call for more creative solutions. You might want to group more than one company, the buyer of your company might not want the property asset which therefore needs to be extracted before sale. There might be more than one solution each with different pros and cons so the challenge is finding the optimum. The lawyers may need some ‘hand holding’ over implementation, so it’s not just a matter of technical expertise but also practical experience.
The fourth edition of my book ‘Employment-Related Securities and Unlisted Companies’ was recently (2023) published by Spiramus Press and is the only work which deals extensively with the subject apart from the HMRC guidance on the same topic. I was awarded the fellowship of the Chartered Institute of Taxation for the first edition of this work in 2010.
I have written for Tax Insider magazine for the past decade – formerly monthly but now contribute every 2-3 months.
Hours of business
Monday-Friday 9 a.m. - 4 p.m.
Saturday/Sunday - closed