Mary Fraser

Tax Consultant at Fraser & Associates 

A technical consultant for many years, specialising in taxation and trusts. Experience includes research, writing, representations to HMRC, lecturing at conferences and meetings and advisory work.


A Chartered Accountant, Chartered Tax Adviser, and Member of STEP, also qualified with the Institute of Indirect Tax (now part of CIOT). Served as examiner for the CIOT and for the IIT and on the Council and Ethics and Discipline Committee of STEP.


Very interested in International Tax and was a founder member of the European Branch of the CIOT. The branch meets in Paris, Amsterdam and London and various other cities in Europe.


Practical experience with working with both lawyers and accountancy firms, ranging from big 4 to small practices. Experience includes tax work for High Net Worth Individuals, Non-UK domiciled individuals, tax and trusts for both UK and non-UK residents.