1. Briony Richards

    Briony Richards

    Associate at Charles Russell Speechlys

    Briony Richards

    Briony Richards

    Associate at Charles Russell Speechlys

    Biography:

    Briony advises on all aspects of UK employment law, acting for both employers and employees, and advising on both contentious and non-contentious matters.

    Briony advises on litigation in the Employment Tribunal, including claims relating to unfair dismissal and discrimination. Briony also has experience in Data Subject Access Requests, preparing policies and staff handbooks, drafting contracts of employment and advising in relation to settlement agreements.

  2. Candela Fernández García

    Candela Fernández García

    Tax Manager at Gesdocument

    Candela Fernández García

    Candela Fernández García

    Tax Manager at Gesdocument

    Biography:

    Candela is a Spanish tax manager with Gesdocument, a multi-service tax advisory practice based across Spain. She is a law graduate, with Masters in company law and tax consultancy. She has over eight years of experience in tax advice to both individuals and legal entities. She also manages tax inspection procedures and advises in national and international tax planning.


    Candela is a contributor to the ‘Selling a Property Abroad’ chapter in Tolley’s Property Taxation.

  3. Tracey Wright

    Tracey Wright

    Partner at Osborne Clarke

    Tracey Wright

    Tracey Wright

    Partner at Osborne Clarke

    Biography:

    Tracey is a Partner in the Tax team at Osborne Clarke.

    Part of Tracey's practice is advising on employment tax matters, especially in the recruitment sector, having advised in this area for many years. She often writes on the subject.

    Tracey is also a chartered tax advisor.

  4. Lisa Jane Harper

    Lisa Jane Harper

    Senior Tutor at Tolley

    Lisa Jane Harper

    Lisa Jane Harper

    Senior Tutor at Tolley

    Biography:

    Lisa-Jane joined Tolley in 2010 to write and lecture on corporate and international tax matters, with a particular focus on the papers for the Advanced Diploma in International Tax (ADIT) offered by the UK Chartered Institute of Taxation.

    A graduate from the University of St Andrews, Lisa-Jane completed her Masters Degree in Law at City University and went into private practice as a barrister (Lincoln's Inn) before training in tax with KPMG at their Tax Business School. Once qualfied as a Chartered Tax Adviser (CTA) Lisa-Jane worked as a tax lawyer in the City, undertaking predominantly cross-border transaction work and banking, before joining EY in 2004 to work offshore in the Channel Islands. Whilst working there she sat the ADIT exams and gained her international tax diploma.

    When Lisa-Jane moved back to London she decided to use her overseas experience by teaching the Principles of International Tax, Transfer Pricing, UK and European Union options for the ADIT qualification, as well as the AT TOMC and APS TOLC papers for the CTA exams. Lisa-Jane also writes for the Tolley Corporation Tax Annual.

  5. Therese Walerholt

    Therese Walerholt

    Senior VAT Specialist at PKF Revidentia

    Therese Walerholt

    Therese Walerholt

    Senior VAT Specialist at PKF Revidentia

    Biography:

    Therese advise Swedish and foreign companies in VAT issues. Therese is specialised and mostly hired when the Swedish Tax Agency’s files lawsuits against companies concerning VAT.

    Therese has experience from the Swedish Tax Agency, as a Law Clerk at the Stockholm Administrative Court, working with VAT for Mazars and EY, as well as other firms. She lectures paralegal law students at Påhlmans Institute of commerce. She has also published several articles in Bloomberg, in Svensk Skattetidning, and Legally Yours focused on VAT.

    Therese also gives advice when clients move into new markets or enters a new business field, and for the ongoing business. She also help her clients in obtaining advance rulings from the Swedish Skatterättsnämnden.

    With a broad mindset, integrity, deep knowledge, and an attitude to always look for the customer needs Therese has a great track record for her clients. Her clients are in many branches; IT, real estate, animation, outdoor life, construction, building, finance etc.

  6. Abdulrahman Azzouni

    Abdulrahman Azzouni

    Legal Consultant

    Abdulrahman Azzouni

    Abdulrahman Azzouni

    Legal Consultant

    Biography:

    Abdulrahman Azzouni is a legal professional with an LL.B from the University of Sharjah and an LL.M from Pennsylvania State University, where he specialized in Tax and Corporate Law. Abdulrahman have gained extensive experience as a corporate lawyer in Saudi Arabia, handling a broad range of corporate law cases and providing compliance support to companies. Abdulrahman’s interests includes mergers and acquisitions, tax law, and managing complex legal matters.

  7. Iuri Alexandre Guralh

    Iuri Alexandre Guralh

    Legal Intern at Andersen Ballão Advocacia

    Iuri Alexandre Guralh

    Iuri Alexandre Guralh

    Legal Intern at Andersen Ballão Advocacia

    Biography:

    Iuri is currently obtaining his degree in law from the Federal University of Paraná (UFPR) and has already been approved by the professional exam to practice law in Brazil.

    The author has focused his studies on tax law since he was a third-year student, with emphasis in international tax law – having achieved an award as a Best Speaker at the Iberoamerican Tax Moot Court Competition. The Moot Court was held by the Iberoamerican Observatory for International Taxation and the Brazilian Institute of Tax Law.

  8. André Scholz

    André Scholz

    Managing Partner for Russia at RSP International

    André Scholz

    André Scholz

    Managing Partner for Russia at RSP International

    Biography:

    André is one of the founders of RSP International and since 2013 Managing Partner for Russia. He is a German Certified Auditor and Certified Tax Advisor. His main areas of expertise are taxes and accounting as well as general advice for foreign industrial investors coming to Russia.


    André started his professional career in 1995 and worked in Germany as well as in many CEE countries. He is based in Russia since 2001. Beside his consulting work, he gives seminars and lectures on Russian related topics.


    He is co-author of a commentary on Russian accounting (in German) as well as co-author of the Russian section of International Corporate Procedures from LexisNexis, and the Russia chapter in Tolley’s Global Mobility: Employment Taxes.

  9. Chris Jones

    Chris Jones

    Former President of the CIOT and Director of Tax Division, LexisNexis UK

    Chris Jones

    Chris Jones

    Former President of the CIOT and Director of Tax Division, LexisNexis UK

    Biography:

    Chris Jones, chairman of Tolley tax publishing and former CIOT president, passed away suddenly in November 2017, aged only 50.

    A popular and well respected figure in the tax world, Chris started his professional life by training to be an accountant but he soon switched to tax. After a spell as a tax adviser working for PKF in Luton, Chris became a tax lecturer and gained a strong reputation for his accomplished and entertaining style. ‘He brought huge energy and passion to his teaching and an infectious love for the subject which he conveyed to everybody in the room,’ said one of his contemporaries. ‘He was always in great demand and rightly so,’ said another. ‘Many people can thank Chris for having helped them achieve their professional qualification.’

    During his time as a lecturer, Chris worked for a wide range of CPD providers, and he was a director and co-owner of Online Tutors. On the sale of that business to publisher LexisNexis in 2003, Chris joined the group to run its tax exam and CPD training wing. Under his stewardship, the business thrived, becoming the leading player in the UK tax professional qualifications market.

    Promotion followed in 2009 when Chris became director of tax markets with responsibility for the UK tax publishing portfolio, and he was subsequently appointed to the firm's UK senior leadership team. ‘To say he reinvigorated our business would be huge understatement,’ said one colleague. He restored the Tolley name as the brand for its tax business; he introduced an online research platform specifically for tax professionals; and he masterminded the development of a new and popular practical guidance service.

    Chris was appointed chairman of Tolley in April 2017. During his 14 years with LexisNexis, Chris ‘transformed tax markets with his dynamic leadership, entrepreneurial flair and ebullient personality’.

    Chris also played an active role in the wider tax profession. He joined the Association of Taxation Technicians and the Chartered Institute of Taxation, where he volunteered and served on the councils of both professional bodies.

    Such was the high esteem in which Chris was held, he was elected president of the CIOT for the year 2015/16. ‘Chris very much set the tone for officers when he became president,’ said a fellow former president. ‘His focus was on working as a team, rather than as a single individual.’

    Chris believed the profession had a crucial role to play in making the tax system work, and he thought the institute should be a ‘critical friend’ to HMRC and government. He served a momentous term, heading the tax profession in times of great change. In response to a ministerial challenge over tax avoidance, Chris was heavily involved in the development of the new professional code in relation to taxation, working closely with the major tax and accountancy bodies as well as HMRC and government. ‘Chris took the lead in concluding that it was vitally important for the profession to remain in control of our standards, and then worked closely with tax policy director John Cullinane, the ICAEW and the other professional bodies to deliver a new bar.’

    Chris joined had CIOT council in 2004 and was due to retire in 2019, but council resolved to extend his term to 2021 to enable him to serve as chair of the Institute’s Low Incomes Tax Reform Group, and he served as its vice chair from May 2017.

    In addition, he helped to launch the Institute’s New Tax Professionals initiative; he became a liveryman of the Worshipful Company of Tax Advisers; and he was appointed to HMRC’s Taxpayers’ Charter Advisory Committee.

    Outside of work, Chris enjoyed a wonderfully fulfilled family life with his civil partner Tom, their son Charlie and three dogs. The family liked whenever possible to escape to their Isle of Wight bolthole in Cowes, where Chris indulged his passion for jet skiing on the Solent.

    Music was also a big part of Chris’s life: he had an eclectic taste that encompassed everything from Paganini to Meatloaf, and he was particularly fond of Beethoven. A talented violinist at school, Chris played in both the Bedfordshire County and the Anglo-German Youth Orchestras.

    Chris was fiercely proud of his comprehensive state school education, as he felt it amply provided the foundation for anyone with the necessary drive and ambition to achieve, and he would cite the example of a classmate who excelled in a very different field – directing Hollywood blockbusters with Sylvester Stallone and Harvey Keitel – to illustrate his point. Chris studied industrial economics at Nottingham, where he also served as JCR president at Hugh Stewart Hall.

    On news of his sudden passing, friends and colleagues were quick to pay their respects. Chris was ‘as bouncy a character as it was possible to be’, and ‘always great fun to work with’. He was ‘supremely bright and engaging’ with ‘an incredible ability to see beyond himself and create opportunities for people’.

    But perhaps what set him apart most was that ‘he genuinely cared about the students, his colleagues and the profession. It’s no wonder he was so universally liked.'

  10. Lilian Leong

    Lilian Leong

    Senior Manager, William Buck

    Lilian Leong

    Lilian Leong

    Senior Manager, William Buck

    Biography:

    Lilian Leong is a Senior Manager in William Buck New South Wales’ Tax team. With almost a decade of experience, Lilian specialises in both Corporate and International Tax and works closely with high net wealth individuals and multinational companies. As well as obtaining a Bachelor of Law and a Bachelor of Applied Finance, Lilian has a Graduate Diploma of Legal Practice and has been admitted as a lawyer in NSW.

  11. Caroline Harwood

    Caroline Harwood

    Partner, National Head of Employment Tax at BDO

    Caroline Harwood

    Caroline Harwood

    Partner, National Head of Employment Tax at BDO

    Biography:

    Caroline leads the Employment Tax Team in London and has over 25 years’ experience specialising in all aspects of employment taxes. Her clients range from entrepreneurial fast growing businesses to international household names as well as charities and not for profit organisations.


    Her focus is across all aspects of employment taxes in particular the off-payroll working rules (IR35), employment status for tax, termination/settlement payments, employment tax implications of agile working arrangements, management team advice on transactions, employee benefit reviews, PAYE/NIC compliance and reporting etc.

  12. Sarah Robert

    Sarah Robert

    Director at James Cowper LLP

    Sarah Robert

    Sarah Robert

    Director at James Cowper LLP

    Biography:

    Sarah Robert is a Business Tax director.

    Sarah heads up James Cowper's expatriate tax services. She assists corporate clients moving employees overseas and into the UK as well as companies and entrepreneurs setting up in the UK for the first time.

    With extensive international experience in Big 4 firms, Sarah moved to James Cowper in 2009 and now advises a varied portfolio of companies. She is experienced in a wide range of taxation issues including; employment taxes, international payroll, international social security planning, double tax treaty advice and HMRC enquiries. She has a particular expertise in advising French companies and individuals and  having worked in France herself, Sarah has a good understanding of international business challenges.

  13. Peter Eriksen

    Peter Eriksen

    Partner at PKF Munkebo Vindelev

    Peter Eriksen

    Peter Eriksen

    Partner at PKF Munkebo Vindelev

    Biography:

    Career:
    1994-now

    PKF Munkebo Vindelev

    • Audit and assurance
    • Tax and counselling
    • Responsible for company’s Caseware Platform
    • Auditor of small and medium-sized companies
    • Auditor of a number of foreign owned subsidiaries
    • Auditor of companies with activities abroad

    Education:

    • 2011 Appointed State Authorised Public Accountant
    • 2007 Master of Science in Business Administration and Auditing Copenhagen Business School
    • 2001 Graduate Diploma in Business Administration (Financial and Management Accounting), Copenhagen Business School
  14. Mala Kapacee

    Mala Kapacee

    Director at London Tax Network Limited

    Mala Kapacee

    Mala Kapacee

    Director at London Tax Network Limited

    Biography:

    Mala is a Chartered Tax Adviser and non-practising Solicitor and Accountant. She trained with a top ten professional services firm where she worked in the tax investigations department and gained experience in a wide range of personal and corporate taxes. She joined the tax investigations team at a boutique tax consultancy and developed her portfolio before moving to a tax investigations firm.

    Mala specialises in preparation of disclosures to HMRC and resolution of tax enquiries and CoP8 and 9 Investigations. She has experience in a range of situations – self-employment, property, owner managed businesses, non-UK domiciled individuals – and taxes; direct income taxes as well as PAYE, VAT and SDLT.

    She is a well-known tax author, having had several articles published by the professional press including Taxation Magazine, Bloomsbury Professional and Tax Adviser. She also regularly lectures online and in person for the CIOT, AAT, ICAEW and CIMA, including at CIOT and CIMA conferences.

    Mala was a finalist in the “Best Rising Star in Tax” category as part of Tolleys Taxation Awards 2020. The Awards are known for identifying excellence in tax. Being shortlisted for the award demonstrates Mala’s commitment to the tax profession as well as her technical excellence as supported by testimonials from clients and other tax experts.

    Mala founded the London Tax Society in 2017 and actively encourages networking and technical development for young professionals.

    To contact Mala, please email: mala@londontaxnetwork.co.uk or call 0203 953 6660.

  15. Nora Matei

    Nora Matei

    Partner at Hammond Partnership

    Nora Matei

    Nora Matei

    Partner at Hammond Partnership

    Biography:

    Nora Matei is a Romanian lawyer as well as a registered foreign legal advisor with the Northern Ireland Law Society.

    She has experience of practising law in Romania and abroad. Her extensive legal knowledge covers both civil law and court procedure.  She has advised on civil law matters, commercial law, family law, employment law, criminal law, tax dispute as well as data protection. With her extensive experience, she often supplies expert opinions on Romanian law and practise for use in foreign courts.

    She has built an extensive practise providing advice to many clients on labour and employment issues as well as visa and immigration issues.  She advises clients in restructuring of their businesses to minimize the legal effect on the business and the employees.

    She is an author of the Romania country guide in Tolley’s Global Mobility/Employment Taxes product.

  16. Richard Palmer

    Richard Palmer

    Associate Tax Director at Grant Thornton UK LLP

    Richard Palmer

    Richard Palmer

    Associate Tax Director at Grant Thornton UK LLP

    Biography:

    My background is in UK corporate tax, but I particularly specialise in the following areas;

    EIS and Venture Capital tax schemes

    Advising companies on using the Enterprise Investment Scheme (EIS) to raise equity, including advice on structuring, HMRC Advance Assurance applications and compliance issues. I also advise on Venture Capital Trusts and Seed EIS (SEIS).

    Creative Industries Tax credits

    I advise on tax credits claimed by Film Production companies, and similar production companies claiming credits for high-end television, animation, and children's programmes as well as for video game development.

    Public Private Partnerships

    I advise on direct tax issues to public sector bodies and private sector bidders for PPP projects and similar projects, including in respect of the Private Finance Initiative (PFI).

  17. Melissa Malins

    Melissa Malins

    Direct Tax Controller and Group Reporting Manager at pladis

    Melissa Malins

    Melissa Malins

    Direct Tax Controller and Group Reporting Manager at pladis

    Biography:

    Melissa is the Direct Tax Controller and Group Reporting Manager at pladis, a large biscuit manufacturer with well known brands including McVities. Previously Melissa was a Tax Manager in the property team at BDO where she specialised in capital allowances. She has presented on the subject at ACCA conferences and various seminars.

    She also contributes to Tolley's Property Taxation.

  18. Juliet Smith

    Juliet Smith

    Tutor at Tolley

    Juliet Smith

    Juliet Smith

    Tutor at Tolley

    Biography:

    After finishing her A Levels, Juliet joined a small regional firm where she completed her AAT and ACA qualification before moving to a small firm in London where she became CTA qualified. While in practice she worked across the taxes and disciplines preparing accounts, auditing, VAT returns, corporate and personal tax, and work with trusts.

    Juliet joined Tolley in 2017 having spent over 10 years with another well-known training provider. She teaches a range of subjects including Owner Managed Businesses and Inheritance Tax, Trusts and Estates.