1. Debra Moses

    Debra Moses

    Partner, Global Employer Services Leader at BDO Canada LLP

    Debra Moses

    Debra Moses

    Partner, Global Employer Services Leader at BDO Canada LLP

    Biography:

    Debra Moses has more than 28 years of experience in expatriate taxation. She assists multinational companies with their globally mobile workforce, including Canadian and US income tax compliance, international payroll, social security, compensation, global equity compensation and tax policy consulting.

  2. Lynne Poyser

    Lynne Poyser

    Personal Tax Manager at Tolley

    Lynne Poyser

    Lynne Poyser

    Personal Tax Manager at Tolley

    Biography:

    Lynne is an expert in personal taxation with over 15 years' experience. Lynne joined Tolley from BDO, where she worked in the private client team and the national tax training department, having previously worked for Grant Thornton and Arthur Andersen.

    Whilst in practice, Lynne handled compliance and planning matters including entrepreneurs' relief planning, capital gains tax deferral, non-domicile planning, estate planning and corporate restructuring for inheritance tax.

    As well as being the in-house writer for the Personal Tax module of TolleyGuidance, Lynne has written for Taxation, Tax Adviser and Taxwise I and is a tutor for Tolley Exam Training. She is also a former Chairman of the ATT/CIOT London branch.

  3. Sebastián Vicuña

    Sebastián Vicuña

    Tax and Legal Expert | LL.B | LL.M | M.A. at PKF Chile

    Sebastián Vicuña

    Sebastián Vicuña

    Tax and Legal Expert | LL.B | LL.M | M.A. at PKF Chile

    Biography:

    With over a decade of experience, Sebastián has built a solid career providing comprehensive advisory services to both domestic and international companies. His expertise ranges from tax consulting, implementation of compliance programs, and corporate reorganizations to the planning and execution of mergers and acquisitions (M&A). Throughout his trajectory, he has guided organizations through demanding regulatory frameworks and in the creation of investment vehicles for foreign entities to help them achieve their strategic goals.

    Currently, he leads the Legal Services and Compliance area at PKF Chile, providing tailored solutions spanning from audits to legal and financial management, always focusing on confidentiality and excellence. As Compliance Counsel for different companies, he oversees the implementation of effective regulatory and integrity strategies, ensuring companies operate under the highest ethical and legal standards.

    He has been a frequent guest speaker in academic programs at prestigious universities, such as Universidad Adolfo Ibáñez, Universidad del Desarrollo, and Universidad de Concepción, sharing insights on how companies can leverage regulatory compliance and legal structure as drivers of innovation and competitiveness. Furthermore, he had the honor of serving as a Board Member of the Chilean Association for Compliance and Corporate Ethics.

    Regarding his educational background, he holds an LL.M. in Law and Economics from Utrecht University, a Master’s Degree in Tax Management and Direction from Universidad Adolfo Ibáñez, and a Bachelor of Laws (LL.B.) from Universidad Gabriela Mistral. He also holds several Postgraduate Diplomas and specialized certifications in areas such as Corporate Compliance, Data Protection, and Ethics, among others.

  4. 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.

  5. Jon Claypole

    Jon Claypole

    Partner and National Head of Tax Investigations at Mazars LLP.

    Jon Claypole

    Jon Claypole

    Partner and National Head of Tax Investigations at Mazars LLP.

    Biography:

    He is a former senior HM Inspector of Taxes having also worked at EY prior to joining Mazars LLP in 2008

    Jon specialises in supporting clients through all types of disputes with HMRC ranging from ad hoc technical queries through to allegations of fraud and criminal investigations. He acts for corporates, entrepreneurs and high net worth individuals.  Jon also provides support for clients to identify and address their tax risks including their obligations under the Senior Accounting Officer and Corporate Criminal Offence regimes.

    Latterly Jon has supported clients to address the challenges of HMRC’s approach to participation in tax avoidance schemes to include acting as an expert witness in claims of professional negligence.

    Jon qualified as a Chartered Tax Advisor in November 2003.

  6. Rebecca Tetlow

    Rebecca Tetlow

    Partner & Accredited Specialist (Wills & Estates Law) at Tetlow Legal

    Rebecca Tetlow

    Rebecca Tetlow

    Partner & Accredited Specialist (Wills & Estates Law) at Tetlow Legal

    Biography:

    Rebecca has dedicated her legal career to estate planning and succession law. She is an Accredited Specialist in Wills & Estate Law and holds a Masters in Laws (Wills & Estates).

    As a partner at Tetlow Legal in Canberra, Rebecca regularly advises private clients on complex estate planning, including business owners, high net worth clients, blended families, trusts and superannuation.

    Rebecca has extensive experience with probate and the administration of estates, as well as estate disputes including family provision claims and contested probate matters.

    Rebecca has been actively involved in law reform through the Elder Law & Succession Law Committee of her local Law Society as well as the national Law Council. She has regularly been asked to present to professional bodies and appear in the media on topics of estates and elder abuse.

  7. Catrin Harrison

    Catrin Harrison

    Partner at Charles Russell Speechlys

    Catrin Harrison

    Catrin Harrison

    Partner at Charles Russell Speechlys

    Biography:

    Catrin Harrison is a Partner in Charles Russell Speechlys LLP. She specialises in advice to internationally mobile individuals.

  8. Lee Hamilton

    Lee Hamilton

    Director of International Mobility Services at Crowe Clark Whitehill LLP

    Lee Hamilton

    Lee Hamilton

    Director of International Mobility Services at Crowe Clark Whitehill LLP

    Biography:

    I lead the delivery of international assignment and expatriate tax services to a wide range of clients from owner managed businesses through to large international not for profit organisations. I have presented at a number of industry seminars on expatriate tax and social security issues, such as the European Construction Industry Annual Conference, Payroll World Annual Conference, Expatriate Management and Global Mobility Conference and Tolley's Practical Employment Tax Conference. I am also a specialist contributer to the Tiley and Collison's UK 2013/14 UK Tax Guide.

    I specialise in the full range of employer and employee issues associated with international mobility, including: international assignment policy and process development, international employer and employee compliance, international payroll, international share arrangements and pension issues, expatriate tax aspects of corporate inversions, tax equalisation, cost reduction, setting-up overseas operations, cross border moves for senior executives and international HR co-ordination across multiple countries.

  9. Graciela Carpio

    Graciela Carpio

    BPO Manager at Ecovis Mexico

    Graciela Carpio

    Graciela Carpio

    BPO Manager at Ecovis Mexico

    Biography:

    More than 18 years of experience in the analysis and preparation of financial information, providing advice and consulting on accounting, tax and financial matters; compliance with tax obligations, payroll preparation, tax recovery and representation before tax authorities. More than 10 years of experience in auditing and preparing federal, local and social security tax reports.

    She has a degree in Accounting from the Universidad Nacional Autónoma de México and a specialty in Senior Management from the same institution.

  10. 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.'

  11. Reinout de Boer

    Reinout de Boer

    Partner at Stibbe

    Reinout de Boer

    Reinout de Boer

    Partner at Stibbe

    Biography:

    Reinout de Boer is a partner in Stibbe’s Amsterdam tax practice group who specialises in domestic and international taxation with an emphasis on M&A, private equity transactions and corporate reorganisations. He heads the Dutch tax controversy practice of Stibbe and advises in a wide range of (international) tax litigation cases.

  12. Yuliia Yaniv

    Yuliia Yaniv

    Head of Tax & Legal

    Yuliia Yaniv

    Yuliia Yaniv

    Head of Tax & Legal

    Biography:

    "With over 10 years of experience in the legal and audit field, Yuliia Yaniv specialises in providing expert consultations on tax and law matters, including commercial, civil, corporate, contractual, banking, labor, and other branches of Ukrainian law. Has advised both domestic and international clients, helping them navigate complex legal frameworks and mitigate risks in various sectors.

    As a part of PKF team is committed to delivering high-quality legal support, combining extensive expertise with a practical, results-oriented approach.

    A graduate with a Master's degree in Law, offers tailored legal solutions for businesses and individuals, ensuring compliance with Ukrainian regulations and helping clients achieve their strategic goals.

    Also regularly contributes to professional publications and holds training sessions for legal and business professionals on key tax and legal updates and practices."

  13. Jeremy Cavendish

    Jeremy Cavendish

    Partner at CooperCavendish LLP

    Jeremy Cavendish

    Jeremy Cavendish

    Partner at CooperCavendish LLP

    Biography:

    Jeremy is an experienced employee share schemes and corporate lawyer with more than 13 years' experience in advising companies of all sizes in relation to their corporate and employee share scheme requirements. He advises on the design and implementation of employee incentive arrangements for private and public companies, including all types of tax-advantaged schemes and unapproved arrangements for senior executives, management and the general workforce.

     He also advises on the share scheme related aspects of corporate transactions and has particular expertise in employee shareholder status. Prior to co-founding Cooper Cavendish, Jeremy was an Associate Director in the Incentives team at international legal practice, Osborne Clarke LLP, which he joined in 2013. Prior to this, Jeremy was a Senior Associate in the corporate team at Osborne Clarke LLP, where he led a broad range of transactions, including mergers & acquisitions, disposals, joint-ventures and company start-ups. Jeremy has advised many companies on constitutional issues and has extensive experience of drafting constitutional documents including articles of association and shareholders' agreements.

    Jeremy trained and qualified as a solicitor in September 2004 and has undertaken a number of secondments, including acting as in-house corporate counsel for Zurich Financial Services and has also advised on a key client relationship management project for Osborne Clarke LLP.

    Jeremy is a member of the Share Plan Lawyers Organisation and was a speaker at the 2016 annual conference. In 2016 he formed part of a Committee of the Share Plan Lawyers Organisation which has reviewed and provided comments on the HM Revenue & Customs Share Schemes Manuals

  14. Monika Bahm

    Monika Bahm

    PKF Arsilon at Tax advisor

    Monika Bahm

    Monika Bahm

    PKF Arsilon at Tax advisor

    Biography:

    With over a decade of experience as a tax advisor, I specialize in VAT, indirect taxes and customs. Trilingual in French, English and German, I advise clients from start-ups to multinational groups on complex cross-border transactions within the EU and beyond. Working in collaboration with the PKF International network, I bring practical insight and an international perspective to my work and publications.

  15. 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.

  16. Nicolas Martins

    Nicolas Martins

    Attorney-at-law

    Nicolas Martins

    Nicolas Martins

    Attorney-at-law

    Biography:

    Nicolas Martins works for a “Big Four” firm, primarily advising on corporate tax matters.

    His Master’s Thesis focused on Action XIV of the OECD’s BEPS initiative, and he has since published various other articles on subjects relating to international tax litigation.

    Nicolas lives in Brussels and enjoys the gym and classical piano.

  17. Walter Keiniger

    Walter Keiniger

    Partner at Marval O'Farrell Mairal

    Walter Keiniger

    Walter Keiniger

    Partner at Marval O'Farrell Mairal

    Biography:

    Walter César Keiniger is partner at the tax department of Marval O'Farrell Mairal, having joined the firm in 1999.

    He provides advice to local and foreign companies in the design, planning and organization of a variety of transactions, including loans, project financing, IPOs, etc. He has an impressive track record in M&A transactions and tax-free reorganizations, many of which involved different jurisdictions and were among the most significant deals in Argentina. He also provides planning strategies to individuals searching for a high-quality and practical approach towards their needs. He also has a strong background in complex tax litigation and leads a large team of tax litigators.

    He has been recognized as one of the main tax lawyers in Argentina by prestigious publications, such as Chambers & Partners, Legal 500, World Tax and LL250. In 2017 he received the “best article” award granted by the Argentine Fiscal Association. He has also been recognized as leading tax attorney in Argentina and thought leader by LACCA (Latin American Corporate Counsel Association) and has been awarded the 2018, 2019, 2021 and 2022 Client Choice Award for Corporate Tax in Argentina. In 2022 he was recognized as Tax Advisory Expert of the Year - Argentina by the Lawyer Network. Has was also recently included in the Business Today’s list of “Top 10 Influential Tax Lawyers Revolutionizing Argentina’s Legal Scene in 2023”.

  18. Sophie Hill

    Sophie Hill

    Senior Tutor at Tolley

    Sophie Hill

    Sophie Hill

    Senior Tutor at Tolley

    Biography:

    Sophie is a very well known tax lecturer and writer and has been involved in ATT and CTA training for over 25 years with a reputation for giving clear, enthusiastic lectures.

    Sophie is known for always having time to help students - whether in choosing which combination of CTA papers to sit and in which order or helping with technical queries.

    Sophie started her career as a Chartered Accountant in the tax department of the London office of Andersen, qualifying in 1994 and winning prizes at every sitting of her ACA examinations.

    She discovered her passion for lecturing through her involvement with internal tax training courses at Andersen and thereafter decided to pursue a full time training role, joining BPP Taxation Courses in 1996. Whilst at BPP Sophie passed her CTA examinations with distinction and was awarded the prize for the Personal Tax paper.

    Sophie was CTA Course Director at BPP for some years before moving to Tolley in 2003. Sophie is one of the original members of the team who started the tax exam training business within Tolley. She is in charge of the updating of the material for both the distance learning and revision courses and the audio-visual lectures which Tolley provide to ATT and CTA students. Her knowledge of the way in which tax is examined across CTA is unrivalled.