Biography:

Andrew Clarke is a Director in Deloitte’s UK Indirect Tax practice working in the firm’s Cambridge and London offices.

Having previously worked for HM Revenue & Customs as a VAT inspector, Andrew has 27 years of experience in indirect tax, the last 25 years of which have been spent in practice advising clients in a wide range of industries and market sectors.

Andrew leads Deloitte’s Indirect Tax Policy & Trade Group and also assists with the indirect tax training curriculum. This work includes the analysis of case law developments and HMRC guidance, working with HMRC on policy development, the production of technical material and identification of opportunities for the wider indirect tax practice, and the delivery of both internal technical courses and a wide range of external client events, including Deloitte’s VAT Club and VAT School.

Andrew has a wealth of experience across a broad range of VAT matters and in facilitating/delivering training. This enables him to articulate technical issues in a way such that both other members of the indirect tax practice and non-specialist indirect tax attendees at external events can understand, both in respect of the technical intricacies, as well as the practical implications that these have in respect of day-to-day operations.

Biography:

Ms. F. S. N. Marikkar FCA is a Fellow member of the Institute of Chartered Accountants of Sri Lanka. She is the governor of the Institute of Internal Auditors (IIA), Sri Lanka Chapter and a member of the Student Training & Development Committee of the Institute of Chartered Accountants of Sri Lanka. She is experienced in conducting due diligence reviews, internal audits, statutory audits and BPO assignments. Her portfolio of clients includes companies involved in international transportation and multinational manufacturing, and service organizations. She is an author of the Sri Lanka country guide for Tolley’s Global Mobility/Employment Taxes.

Biography:

Annette, a Chartered Tax Adviser, is a successful and experienced consultant who advises on specialist tax areas in a wide context to achieve optimal solutions.  Her clients include corporates, partnerships, individuals, Trusts and accountancy firms needing advice on specialist tax issues.  She has advised agricultural businesses, run her own successful accountancy practice in Devon and has been tax director of a progressive firm of London-based Chartered Accountants.  She is involved with the Chartered Institute of Taxation as vice-chair of their OMB technical committee and she is a member of the accountants group 'Heads Together'.  Her specialisms include overseas and cross-border tax issues, corporate work, employment reward and share schemes, capital taxes and venture capital schemes.  She is also a qualified agricultural consultant and advises on the particular tax areas vital to rural businesses and estates.

Biography:

Amanda has 13 years practical experience with KPMG and PWC and worked with tax counsel on tax planning. She also worked as part of a Corporate finance team as the tax advisor for sales and purchases of companies/groups including listed groups.

Amanda has over 20 years’ experience in tax training and designs and writes the bespoke study manuals for the ADIT Energy Resources and Transfer Pricing papers as well as the classroom material for these papers.  She has also designed and written a lot of the classroom material for the ADIT paper 2.09 UK option and has reviewed the Paper 1 Principles of International Tax manual to ensure that it is syllabus focussed.

Amanda uses a lot of humour in her classroom courses and has a very practical approach to both the law and the exams.

Biography:

Shanzé has recently joined Old Square Tax Chambers as a barrister advising in all areas of tax. Shanzé has worked on various income tax and corporation tax matters. She has also worked on issues involving SDLT, VAT and domicile. She contributes to Tolley's Tax Planning.

Biography:

Debbie trained as a Chartered Accountant with Coopers and Lybrand in London before moving into exam training in 1998 and becoming CTA qualified in 2000.

Debbie has taught tax and accountancy across various qualifications for over twenty years and was a member of the ICAEW tax exam team for a number of years.

Debbie joined Tolley Exam Training in 2004. She teaches across the ATT and CTA qualifications and is involved in material production.

Biography:

Ian has been in the payroll profession for over 30 years, processing payrolls from all sectors, large and small. He moved from hands-on exposure in 2011 to become involved in educating the profession. His wide-ranging experience and up-to-date knowledge ensures he can impart this information to UK professionals through course material, social media, newsletters and face-to-face presentations.

However, educating the profession cannot be achieved without knowing how the profession works on a day-to-day basis and involvement with hands-on administration is essential. So, today, Ian operates as a consultant and advisor and is involved with a vital aspect of the payroll and reward environment, that of working with the software that does a lot of the hard work for the profession.

The return to being involved in a hands-on environment has not stopped his desire to inform, educate and train the UK payroll profession. Indeed, this is now better-achieved, as he can draw on real processing situations.

Ian approaches education and communication very much from the perspective of how this will impact the software, the employer and the worker. So, whilst the legislation is vital, compliance and effective communication are paramount.

Ian is Companion of the Institute for Certified Bookkeepers (ICB), committee member of the British Computer Society (BCS), a committee members of the ICAEW’s Tax Faculty and a Fellow member of the Chartered Institute of Payroll Professionals (CIPP).

Biography:

Karen is an experienced employee benefits lawyer with more than 20 years' experience in advising companies of all sizes in relation to their employee benefit and remuneration issues. She trained and worked for leading law firms Baker McKenzie LLP and Linklaters LLP and spent three years as a remuneration consultant at Ernst & Young LLP. Prior to co-founding Cooper Cavendish, Karen headed up Osborne Clarke LLP's employee benefit practice for 15 years.

Karen is a thought-leader and regularly speaks and presents at industry conferences and events. She is a member of the Small Quoted Companies Alliance Share Scheme Committee and the Share Plan Lawyers Organisation. Karen is also the author of a wide range of legal publications including the chapter on executive remuneration in Sweet & Maxwell's 'Corporate Governance', the chapter on employee share schemes in Jordan's Company Administration and she contributes regularly to Tax Journal, and Practical Law (PLC). She is ranked as a leading individual on employees share schemes in Chambers and Partners and was recognised in the 2015 International Tax Review Women in Tax Leaders (a comprehensive guide to the world's leading female tax advisers).

Biography:

Morag is a Fellow of the Chartered Institute of Accountants in England and Wales and an Associate member of the Chartered Institute of Governance, with almost thirty years’ experience in advising clients on accounting and tax matters. Morag has a wealth of experience and knowledge, specifically of the healthcare sector [private and NHS], with over 25 years working with clients across all aspects of healthcare provision.

Based in Armstrong Watson’s Leeds office, Morag is a partner and head of the specialist Healthcare Services Team. Morag leads by example and ensures her team all adopt a proactive approach to developing and managing robust client relationships. “Understanding our clients’ aspirations enables us to share timely and relevant advice with them, and where appropriate, affording time to implement mitigating action to minimise any potential financial risk”.

With regards to the healthcare sector, Armstrong Watson is a member of AISMA [Association of Independent Specialist Medical Accountants], a strategic partner to the MDU / DDU, listed as a specialist medical accountant and tax advisor with Medics Money and a member of the UK200 Healthcare Group, all of which demonstrate our expertise in this field.

Morag contributes to Tolley’s Tax Planning and to TolleyGuidance OMB.

Biography:

Kim is a director in BDO’s Real Estate and Construction Group and one of the firm's UK-REIT specialists. She has led a number of groups through the UK-REIT conversion process as well as being an ongoing adviser to a number of UK-REITs.

Kim has over 17 years’ experience in taxation including a secondment to the British Property Federation. Aside from her REIT experience, Kim has other clients in the property sector: investors, developers (including residential developers) and funds. Kim is a Member of the Chartered Institute of Taxation.

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

Biography:

Claire started tutoring students whilst at University studying for a Maths degree.

She joined Deloitte in 2003 where she worked in the Expatriate Tax team dealing with secondments to and from the UK. Whilst working at Deloitte, Claire studied both ATT and CTA and also continued to tutor GCSE/A Level maths students in her spare time.

Given her love of tax and teaching, after qualifying for CTA Claire joined BPP where she trained students in ATT, CTA, ICAEW,ACCA and AAT qualifications. She was also involved in producing materials for the ATT and CTA courses.

Claire is known for bringing her wacky methods into classrooms and in June 2009 she had her maths notes published into a GCSE textbook 'Maths the Wacky Way'. Claire also has popular videos on YouTube to assist maths students.

In early 2011, she joined the Tolley Exam Training team and teaches across the CTA and ATT qualifications in our London venue. Claire is also head of our online courses, looking after the OTL courses and the Tolley Academy.

Biography:

Karel Van Hootegem has more than 13 years of expatriate in cross-border income tax situations. He assist SMEs in structuring and optimising the individual tax situation of their mobile executives. The services they provide are tax compliance, split payrolls, compensation and benefits, group policies, advice with respect to social security and labour. Karel is the author of the Belgium country guide in Tolley’s Global Mobility / Employment Taxes source.

Biography:

Charlotte is a member of Ten Old Square Chambers. She has a general Chancery practice, with a focus on non-contentious private client matters.

She has particular experience in advising on trusts and associated taxation, wills, probate and the administration of estates. She is adept at drafting deeds and other trust documents.

Charlotte recently spent six months seconded to the private client department of a major City law firm. Whilst there, she advised on the full spectrum of private client practice. She gained particular expertise in international private client taxation, trust administration and probate matters.

Charlotte was awarded a first class degree in History from the Queen's College at the University of Oxford. She went on to gain a Distinction in the Graduate Diploma in Law and an Outstanding in the Bar Professional Training Course. She was awarded the Benefactors' Prize by the Queen's College and a Major Scholarship from the Inner Temple.

She is a member of the Chancery Bar Association, a committee member of the Junior Chancery Bar Association and an associate member of STEP.

Biography:

Amanda Collinson is head of International Tax at Johnston Carmichael, where she specialises in advising companies on cross-border tax matters.

In particular, Amanda can provide advice on the interpretation of double tax treaties and the process of applying for reduced rates of withholding tax. Having spent two years working in New York earlier in her career, she has a focus on the interaction of US-UK tax rules. Her clients ranges from small owner-managed businesses through to large multinational groups. She is a Fellow of the ICAEW and an ADIT Affiliate.

She is an active member of the International Fiscal Association (IFA) UK branch.

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.

Biography:

Niall MacDonald is a Group Partner in the Dispute Resolution department in Appleby’s Jersey office.

He advises on all types of commercial dispute and has extensive advocacy experience ranging from representing clients regarding trusts and multi-jurisdictional issues (before the Royal Court of Jersey and Court of Appeal) to resolving local employment disputes (before the Jersey Employment and Discrimination Tribunal).

The cases which he has resolved over the last 15 years have involved a broad range of other areas of the law (including company, contract, criminal, data protection, insolvency, insurance, planning, professional negligence and regulatory); and in 2015 he was awarded the Junior Lawyer of the Year by the Law Society of Jersey with its President noting that Niall stands out having “represented clients in a wide range of litigation issues … achieving consistently good results.”

His practice now focuses on the following specialisms: commercial & contractual disputes; employment & regulatory matters; trust litigation; together with fraud, asset tracing & insolvency cases. The breadth of his experience equips him particularly well when such issues overlap, for example with misconduct investigations concerning regulatory matters.

His clients range from high net worth individuals and executives, to leading global and local corporate entities. They describe him as “charming, friendly and capable” (Legal 500) and “an absolute pleasure to work with... sensible, displays excellent judgement and is always calm... comes up with innovative ideas, is able to manage a significant workload and provides detailed and timely updates” (Chambers).

Biography:

Matthew has over 21 years’ experience gained in big4 practice, he joined BDO UK LLP as a Partner in May 2022 to lead the Customs, Excise and International Trade team.

Matthew focuses on providing advisory and compliance services to drive operational and duty efficiencies for businesses which import, manufacture, pack, distribute and export goods both within the UK and globally.

He has a particular interest in businesses within the Alcohol industry working with micro producers to global brands alike, gaining practical experience (even driven a forklift) on secondment to a UK production and distribution warehouse of a major brand.