1. Mikael Hedlund

    Mikael Hedlund

    Partner, Auditor at Rantalainen Audit Oy

    Mikael Hedlund

    Mikael Hedlund

    Partner, Auditor at Rantalainen Audit Oy

    Biography:

    I have worked in audit and assurance since 2009 and received my certification in 2014. I work mostly in audit and assurance but my responsibilities also include a lot of work with VAT, corporate tax, both international and domestic.

  2. Chris Holmes

    Chris Holmes

    Tax Director at BDO LLP

    Chris Holmes

    Chris Holmes

    Tax Director at BDO LLP

    Biography:

    Chris is a Tax Director at BDO LLP, specialising in all aspects of owner managed business, and is recognised as a champion on such diverse topics as transactions, property, and pensions.


    He also leads the BDO pensions and financial product tax advisory teams and is a consultant in BDO’s tax support for professionals team (advising other accountants, lawyers and tax professionals whether in house or in practice).


    Chris also contributed to Tolley Guidance Employment Tax module re: pensions.

  3. Rory Mullan KC

    Rory Mullan KC

    Barrister at Old Square Tax Chambers

    Rory Mullan KC

    Rory Mullan KC

    Barrister at Old Square Tax Chambers

    Biography:

    Rory Mullan KC is a barrister specialising in revenue law. He advises individuals, trustees and companies on a wide range of taxation matters. He also represents taxpayers in disputes before the Tax Tribunals and Courts.

    Rory contributes to Tolley's Property Taxation.

  4. Anne Redston

    Anne Redston

    Barrister

    Anne Redston

    Anne Redston

    Barrister

    Biography:

    Anne Redston is a barrister and consultant editor of Tolley's Yellow Tax Handbook. She is also a judge of the Upper Tribunal (Tax and Chancery Chamber), the First-tier Tax Tribunal and the Social Entitlement Tribunal. She is a Chartered Accountant and Chartered Tax Adviser, and a Fellow of both Institutes.

     
     
  5. Elizabeth Small

    Elizabeth Small

    Partner and Head of Corporate Tax at Forsters LLP

    Elizabeth Small

    Elizabeth Small

    Partner and Head of Corporate Tax at Forsters LLP

    Biography:

    Elizabeth is a corporate tax lawyer who enjoys advising on M&A and corporate reconstructions, with particular reference to demergers. To achieve an efficient tax result, Elizabeth takes a holistic approach, ensuring that all tax aspects (including CIS, VAT, SDLT, corporate tax and CGT) of any transaction are considered, as well as the potential use of entrepreneur’s relief and employee incentives.

    She has particular expertise in commercial and residential property transactions, which include forward-funding transactions for large institutional clients, corporate reorganisations of high end mixed use property developments and advising on VAT and SDLT issues for landed estates. Her advice relates to the full-range of property-types, including hotels, bars, care homes and student accommodation, as well as offices and prime residential property.

    Elizabeth enjoys working collaboratively with her clients and their other professional advisers. She prides herself on being insightful, seeing the key concerns and above all, on being pragmatic. Elizabeth provides clarity in what is a complex area, where different tax rules conflict with one another. She has a deep understanding of her subject, explaining issues and resolving problems calmly and comprehensively without losing sight of the commercial objectives.

    She works with the whole spectrum of clients who are interested in property, including pension funds, international property developers and landed estates.

  6. Matteo Macciò

    Matteo Macciò

    Chartered Accountant at PKF Studio TCL - Tax Consulting Legal

    Matteo Macciò

    Matteo Macciò

    Chartered Accountant at PKF Studio TCL - Tax Consulting Legal

    Biography:

    Matteo is Tax Adviser in PKF Studio TCL - Tax Consulting Legal based in Italy, in Genoa, Milan and Rome, since 2016. He qualified as a Chartered Accountant at Genoa’s Order of Chartered Accountants in 2019.

    He gained experience in VAT compliance and International indirect taxes as it has been identified as Indirect Tax Expert in Italy within the PKF Network.

  7. Simon McKie

    Simon McKie

    Chairman of McKie & Co (Advisory Services) LLP

    Simon McKie

    Simon McKie

    Chairman of McKie & Co (Advisory Services) LLP

    Biography:

    Simon McKie is the Chairman of McKie & Co which won the ‘Best Tax Consultancy Team’ award in the 2012 and 2015 Taxation Awards and the Society of Trust & Estate Practitioners award for ‘Boutique Firm of the Year’ in 2009/2010 and was most recently shortlisted in 2019.

    Simon specialises in private client taxation providing bespoke tax advice to solicitors, accountants and private clients themselves.  This includes inheritance tax planning, advice on domicile and changes of residence status, offshore trusts, the remittance basis, the making of voluntary disclosures to HMRC and the review of existing tax structures.  In addition, he has a particular expertise in the management of complex tax legislation and the provision of expert witness reports.

    He is the joint author of Tolley’s Estate Planning and McKie on Statutory Residence.

    He is a member of both the Private Client (UK) and Private Client (International) sub-committees of the Chartered Institute of Taxation and a member of the Technical Committee of the Society of Trust & Estate Practitioners.

  8. Ana Prates

    Ana Prates

    Lawyer at Alves Botelho Varela & Associados

    Ana Prates

    Ana Prates

    Lawyer at Alves Botelho Varela & Associados

    Biography:

    Ana Prates holds an LLB (Bachelor degree) in Law from the University of Lisbon, as well as an LLM (Masters degree) from the Nova University of Lisbon, and as a member of the Portugueses Bar Association, is a licensed Lawyer in Portugal. She has further developed and honed her skills not only through experience but also through participation in several specific courses, Ana works in the global mobility industry as a Lawyer, and she is a senior associate at Alves Botelho Varela & Associados - Sociedade de Advogados, SP, R.L., commonly known as ABV Advogados.


    Throughout her career, she has provided advice to individuals, foreign and national, concerning relocation.


    Ana is an author for the Portugal country guide in Tolley’s Global Mobility/Employment Taxes.

  9. Nicole Neville

    Nicole Neville

    Senior Tutor at Tolley

    Nicole Neville

    Nicole Neville

    Senior Tutor at Tolley

    Biography:

    Nicole started her career working in the tax division at Ernst & Young, where she passed her ACA and CTA (ATII) examinations.

    Nicole enjoyed studying so much she thought it might be ‘fun’ to experience a career at the front of the classroom and joined BPP as a tax tutor in 2000. She loves the challenge of breaking down a complex concept and explaining it in understandable terms.

    At BPP Nicole taught tax papers for all accountancy qualifications as well as for ATT and CTA. She also produced teaching material for tax courses.

    Nicole was responsible for managing relationships with key tax courses’ clients and in particular designing, managing and teaching on bespoke client courses.

    As well as having extensive experience delivering face to face courses, Nicole has much experience of teaching online live courses, pioneering the use of interactive tools to engage students in remote study.

    Nicole joined Tolley Exam Training in 2017 and teaches mainly in our London centre. She is also subject manager for ATT Paper 1 and CTA APS Individuals and as such is involved in the updating of material for these papers and giving exam feedback. Nicole has also written a number of articles for Taxation magazine.

  10. Helen McGhee

    Helen McGhee

    Partner at Joseph Hage Aaronson LLP

    Helen McGhee

    Helen McGhee

    Partner at Joseph Hage Aaronson LLP

    Biography:

    Helen McGhee is a solicitor and chartered tax advisor as well as a member of the Society of Tax and Estate Practitioners and a CEDR accredited mediator. Helen is a partner at the law firm Joseph Hage Aaronson LLP, where she specialises in UK and international tax disputes. She advises both individuals and corporates either engaged directly or as a consultant to other professional firms and financial institutions. Helen was recently ranked Band 2 in the Chambers HNW guide and is named as a rising leader by the Private Client Global Elite as well as included in the Top 100 private client lawyers by Citywealth. Helen writes prolifically for numerous tax publications and is an active committee member at the Chartered Institute of Tax and the Worshipful Company of Tax Advisers.

  11. Tim Law

    Tim Law

    Director

    Tim Law

    Tim Law

    Director

    Biography:

    "Tim is a Chartered Accountant and Fellow of ICAEW. After training with Coopers & Lybrand he spent 17 years in the FTSE100, including 12 years at Anglo American plc where he was responsible for tax transparency globally.

    Tim became an independent consultant in 2014, founding Engaged Consulting Ltd, and advises large businesses on tax and economic impact transparency, reputation and communication.

    Tim is an expert in implementation of international standards including those from the Extractive Industries Transparency Initiative (EITI), EU and OECD. He is an expert to the Council of Europe Economic Crime and Cooperation Division and the EU AML/CFT Global Facility, and has been a member of the B20 Integrity and Compliance Taskforce.

    He is a recognised expert in beneficial ownership disclosure, and provides technical assistance to governments and government agencies introducing measures to tackle corruption, money laundering and other financial crimes, and has worked with jurisdictions across four continents. In collaboration with Michael Barron, he co-developed the BO6 framework for the design and implementation of beneficial ownership reporting regimes.

    Tim has developed and run training and capacity building for private sector, government, and civil society audiences in different countries, including in anglophone and non-anglophone countries. He has written content for publication and advised on communication strategy around ethical business behaviour and good governance.

    Engaged Consulting was the winner of the Tolley’s Taxation Award 2017 for Best Independent Consulting Firm and a Finalist in the same category in 2020 and 2022."

  12. Andy Williams

    Andy Williams

    Legal Director at Charles Russell Speechlys

    Andy Williams

    Andy Williams

    Legal Director at Charles Russell Speechlys

    Biography:

    Andy advises on all aspects of employment law, with particular expertise in advising companies on large scale workforce issues such as changing the terms of their pension arrangements for staff, reorganisations, changes to terms and conditions and TUPE transfers/outsourcing arrangements. He also has substantial experience of Tribunal work and negotiating severance packages with (and for) senior executives, as well as dealing with other contentious issues such as breach of confidentiality, team moves and post-termination restrictions.

    In addition, Andy regularly advises on the employment and pensions aspects of corporate transactions, such as sales and purchases of businesses, group restructuring exercises and funding investment projects. He also presents seminars and delivers tailored training sessions to clients, as well as writing for a variety of publications.

  13. Mike Dalton

    Mike Dalton

    Tax Director - Real Estate and Stamp Taxes Grant Thornton UK LLP

    Mike Dalton

    Mike Dalton

    Tax Director - Real Estate and Stamp Taxes Grant Thornton UK LLP

    Biography:

    I am responsible for the delivery of Stamp Taxes advice across the UK firm to all types of client from private individuals to large corporate groups I also provide advice to large corporate, not for profit and public sector clients on a wide range of tax matters, particularly in relation to Real Estate matters and business reconstructions. I have been with Grant Thornton for over 13 years, an have over 17 years experience in Stamp Taxes. I also have significant experience in both urban regeneration and in Public / Private transactions involving property, having advised housing associations, house builders and local and central government.


    Sector experience

    • Property taxation
    • Housing
    • SDLT
    • Public/private transactions
    • Business reconstructions

    Professional qualifications and memberships

    • PhD
    • ACA
    • CTA
    • Stamp Taxes Practitioner's Group
  14. Stephen Diosi

    Stephen Diosi

    Head of Employee Incentives at Mishcon de Reya LLP

    Stephen Diosi

    Stephen Diosi

    Head of Employee Incentives at Mishcon de Reya LLP

    Biography:

    Stephen leads the Employee Incentives team at Mishcon de Reya. He has significant experience advising on the strategy, design, implementation and compliance of UK and global employee incentive arrangements, including long term incentive plans, all-employee share plans, HM Revenue and Customs tax-advantaged plans, management incentive plans and growth share and joint ownership plans. Stephen also advises on all related corporate, tax and trusts aspects, corporate governance issues, disclosure of directors' remuneration and share dealing regulations.

    In addition, Stephen works with companies on the impact that corporate actions have on their incentive arrangements and has acted on many public takeovers, mergers and acquisition, public to private transactions, initial public offerings, capital raising activities and private equity deals.

    Stephen also advises on contractual disputes and tax investigations relevant to incentives arrangements.

    Stephen works with a wide range of businesses across several industry sectors, including financial services, natural resources, entertainment, aerospace and transport and for companies that are listed on the London Stock Exchange, AIM and overseas exchanges, together with private equity houses, private companies and owner-managed businesses.

  15. Susanna Vickers

    Susanna Vickers

    Lawyer at Alves Botelho Varela & Associados

    Susanna Vickers

    Susanna Vickers

    Lawyer at Alves Botelho Varela & Associados

    Biography:

    Susanna Vickers is a licensed Lawyer in Portugal, and a member of the Portuguese Bar Association, holding a LLB (Bachelors degree) in Law from the Nova University of Lisbon, as well as an LLM (Masters degree) in Litigation and Arbitration from the same University, As a bilingual dual national of Portugal and the UK, she has specialised in assisting foreign companies and individuals with relocation to Portugal for several years, using the experience gained from her work at law firms, including Alves Botelho Varela & Associados - Sociedade de Advogados, SP, R.L., commonly known as ABV Advogados.

    Susanna was one of the authors of the Portugal country guide in Tolley’s Global Mobility/Employment Taxes.

  16. Vincent Pang

    Vincent Pang

    Tax Manager at Nexia TS

    Vincent Pang

    Vincent Pang

    Tax Manager at Nexia TS

    Biography:

    Vincent has over 7 years of experience in providing tax advisory and compliance services to a broad range of clients, ranging from listed companies and MNCs to private companies. Vincent is a tax manager at Nexia TS, in Singapore, where he is the global mobility tax lead and transfer pricing tax lead, in addition to advising on various issues concerning corporate tax and tax due diligence.

    Prior to joining Nexia TS, Vincent was at a big 4 accounting firm in Singapore. He is an Accredited Tax Practitioner (Income Tax) of the Singapore Chartered Tax Professionals.

  17. Liz Halford

    Liz Halford

    Head of Learning Resources / Head of Bristol at Tolley

    Liz Halford

    Liz Halford

    Head of Learning Resources / Head of Bristol at Tolley

    Biography:

    Liz started her career with EY in Bristol in 1992, where she passed the AAT exams and then trained as a Certified Accountant. Once qualified, she became involved in the recruitment and internal training of graduate accounting and tax trainees at EY. She joined BPP Bristol as a tutor in 1999 and passed CTA in May 2007, winning The Ian Walker Medal for the highest mark in Paper I.

    Over her last 5 years at BPP Liz managed Bristol Tax Courses, taught across a broad range of qualifications and subject areas and wrote materials for CTA, ATT and ICAEW exams.

    Liz joined Tolley Exam Training in 2012 as a tutor and a writer. Liz is head of the Bristol Centre and provides an unrivalled level of service to local clients and students, and manages the learning resource nationally.

    Liz still loves being in the classroom, and teaches across the CTA and ATT qualifications.

  18. Petra Kosir

    Petra Kosir

    Indirect Tax Manager at Protokorp d.o.o.

    Petra Kosir

    Petra Kosir

    Indirect Tax Manager at Protokorp d.o.o.

    Biography:

    Petra is an Indirect Tax Manager at Protokorp d.o.o who principally advices on all aspects of VAT. She has MSc in law and BSc in economics. She has worked with various tax consultancy firms covering different types of taxes including corporate income tax and private individual taxation.

    Petra advises businesses of all sizes as well as private individuals. She has experience in tax advising for many international companies from various industries.