Pete Miller

Director and Head of Corporate Tax at JerromsMiller
http://www.themillerpartnership.com


Pete Miller, CTA (Fellow), Director and Head of Corporate Tax, Jerroms Miller Specialist Tax


Pete formed Jerroms Miller Specialist Tax as a joint venture with Jerroms in March 2022, to offer expert advice to other advisers on all business and corporate tax issues.  The team’s specialist areas include corporate reconstructions and reorganisations, HMRC clearances, the transactions in securities rules, distributions, partnerships, Patent Box, disguised remuneration, taxation of intangible assets, share incentive schemes (EMI, tec.) and tax-advantaged investment regimes (such as EIS).


Pete has worked in tax for 35 years, including nearly 10 years as an Inspector of Taxes.  He worked in Birmingham and London with roles in both Policy and Technical Divisions, where he was the Inland Revenue’s expert on all matters relating to the distributions legislation.  He then worked for 11 years in ‘Big 4’ firms, specialising in the taxation of corporate transactions, then ran his own business, The Miller Partnership for 11 years before the merger with Jerroms.


Pete speaks and writes regularly on tax issues and is General Editor of Whiteman and Sherry on Capital Gains Tax and on Income Tax and a member of the Editorial Boards of Taxation, The Tax Journal and Simon’s Taxes. He is lead author of Taxation of Company Reorganisations (6th edition, Bloomsbury Professional, October 2020), co-author of CCH’s book on Taxation of Partnerships and author of Tax Digests on Corporate Reconstructions, Transactions in Securities, Partnership Taxation, Disguised Remuneration, the Substantial Shareholding Exemption and the Patent Box and of the ICAEW Tax Faculty’s TAXGuide on the 2017 regime for carried forward corporate losses.