Martin Hotter Audit, Accounting &Taxation Adviser of the Year Austria Page 16
Taxation Awards2022 FM Welcome to the 2022 edition of the Finance Monthly Taxation Awards. Few sectors are more integral to the finance landscape than tax. Financial services depend on the diligence of experts in tax litigation, corporate tax, indirect tax, transfer pricing and many other fields besides to deliver value, and the work of tax experts can have an impact that is felt across the entire business world. In recognition of these valued professionals, the Finance Monthly Taxation Awards seeks out talent in this crucial sector and celebrates it year on year. Each of the individuals featured is a recognised innovator in their field, bringing fresh ideas and exemplary leadership that have stood them apart in an already competitive market. The 2022 Awards publication includes profiles and interviews with these stand-out winners, drawn from a broad range of sectors and nationalities. This year’s highlighted experts include Greg Noble of Ernst & Young LLP, Thomas Booker of Horten and Martin Hotter of Hotter & Partner, together with a record of their achievements and their professional development to date. Their features, along with many of their peers’, can be found in the pages of the 2022 edition. We at Finance Monthly are proud to present this special publication. Congratulations to our winners! Finance Monthly Taxation Awards 2022 Introduction 5 www.finance-monthly.com
Introducing the Winners... Taxation Awards2022 FM Finance Monthly Taxation Awards 2022 Index 6 www.finance-monthly.com
EUROPE Austria Martin Hotter Hotter & Partner Wirtschaftstreuhand Audit, Accounting & Taxation GmbH Steuerberatungsgesellschaft Adviser of the Year 16 Philip Chlupacek TAXCOACH Wirtschaftsprüfung und Steuerberatung GmbH & Co KG Audit, Accounting and Taxation Firm of the Year Bulgaria Gergana Ahtchieva ADIT AFA Consultants OOD International Tax Adviser of the Year 32 Viktor Borisov Ernst & Young Bulgaria EOOD Transfer Pricing and Transactions Adviser of the Year Cyprus Stavroula Vrasida Ministry of Finance Tax Planning Adviser of the Year Michael Michaelides Deloitte Limited Tax Planning Advisory Firm of the Year Denmark Thomas Booker Horten Advokatpartnerselskab Real Estate Tax Adviser of the Year 20 France Paul Wisselink Wisselink Avocats International Tax Adviser of the Year Fidal Fidal Tax Law Firm of the Year Thouery Quentin CMS Francis Lefebvre Avocats Transfer Pricing Lawyer of the Year Germany Martin Haberkorn Ohland Partners Taxation Adviser of the Year Sören Weißert RGT CONSULTANTS Tax Audits and Restructuring Lawyer of the Year Rose & Partner Rose & Partner Tax Law Firm of the Year Thomas Jansen Jansen Advising Taxation Advisory Firm of the Year 22 Greece Dimitrios leventakis Ecovis Internationl Tax Adviser of the Year Georgios Katrinakis PwC Tax Controversy Adviser of the Year 34 Finance Monthly Taxation Awards 2022 Index 7 www.finance-monthly.com
Ireland Petrina Smyth Ernst & Young Corporate Tax Adviser of the Year Luxembourg Vincent Lebrun PwC M&A Tax Adviser of the Year Martin Hollywood PwC Tax Planning Adviser of the Year Netherlands Alexander Fortuin Hogan Lovells International LLP International Tax Lawyer of the Year Marlies De Ruiter Ernst & Young Tax Transparency Adviser of the Year Portugal Paulo Ferreira Alves BDO International Tax Adviser of the Year Catarina Breia Nexia Santos Carvalho & Associados Tax Consulting Adviser of the Year Romania Liliana Manea Lect.Univ.Dr. Liliana MANEA Audit, Accounting and Taxation Adviser of the Year Spain Rafael García Llaneza Uría menéndez Tax Lawyer of the Year Sweden Magnus Bodö Skattebetalarnas Förening Tax Lawyer of the Year Joachim Agrell MANNHEIMER SWARTLING VAT Adviser of the Year United Kingdom Dayo J. Cole PwC Asset &WealthManagement Tax Adviser of the Year 36 Michael Isherwood Elderberry Tax Bookkeeping Service Adviser of the Year Finance Monthly Taxation Awards 2022 Index 8 www.finance-monthly.com
Mark Bottomley Collett Hulance Business Taxation Adviser of the Year Kamala Singh Savills Capital Allowances Adviser of the Year Zack Goldberg PwC Corporate Tax & Accounting Adviser of the Year Emma Reynolds Crowe U.K, LLP Corporate Tax Adviser of the Year Aki Ishido P & Co Chartered Accountants Corporation Tax Advisers of the Year 24 Peter Ferrigno Blick Rothenberg Cross-Border Tax Adviser of the Year Ember Quay Ernst & Young Cross-Border Tax Advisory Firm of the Year Claire Woolley Ernst & Young LLP Global Mobility Tax Adviser of the Year James Walker Haysmacintyre LLP High Net Worth Private Client Tax Adviser of the Year David Marks David Marks Independent Tax Adviser of the Year Dawn Green National Grid Indirect Tax Adviser of the Year Kris Vind Chapter House Wealth Management Inheritance Tax Adviser of the Year Martin Holden MJH Tax Ltd International & UK Tax Planning Advisory Firm of the Year Gillian Everall Everfair Tax International Tax Services Adviser of the Year 37 Andrew Parkes Andersen in the UK International Tax Specialist of the Year Matthew Bird Sayers Butterworth Offshore Tax Planning Adviser of the Year 38 Ali Whitehead Ernst & Young People Advisory Services Adviser of the Year Kevin Wright KW Accounting Personal Tax Adviser of the Year Stephen Woodward Three Stone Personal Tax Barrister of the Year Peter Fairchild Smith & Williamson LLP Private Client Tax Adviser of the Year 40 Colette McIntyre TLM TAX Private Client Tax Firm of the Year 43 Leo Humphries PwC Private Credit Adviser of the Year 44 George Strickland KPMG LLP UK R&D Tax Incentives Tax Adviser of the Year Gillian Johnston PGM Chartered Accountants Senior Tax Adviser of the Year 45 Daniel Meadows Marylebone - Accountants Small Business Tax & Accounting Solutions Advisory Firm of the Year Murray Mackay Tax Solutions Scotland Limited Tax Advisory Firm of the Year 46 Hannah Powe Newby Castleman Tax Advisory Assistant of the Year Finance Monthly Taxation Awards 2022 Index 9 www.finance-monthly.com
Maria Bardsley Maria Bardsley Tax Compliance & Reporting Adviser of the Year Alex Reed Graham Smith Chartered Accountants Tax Compliance Adviser of the Year Lisa O’Hare Lisa O’Hare Tax Consultancy – Small Business of the Year Laura Hayward BDO LLP Tax Director of the Year Edward Nevens Civen Tax Executive of the Year Mark Feldman Smiths Group plc Tax Expert of the Year Rebecca Busfield Watt Busfield Tax Investigations LLP Tax Investigations Expert of the Year 48 Burges Salmon Burges Salmon Tax Law Firm of the Year Peter Clements Freshfields Bruckhaus Deringer Tax Lawyer of the Year Alexandra Nash PwC Tax Manager of the Year Adrian Stevens Bronsons Chartered Certified Accountants Tax Planning Adviser of the Year 50 Andrew Shepherd Shepherd Private Clients Tax Planning Advisory Firm of the Year Andrew Hunter Hunter Tax Consultants Limited Tax Planning Consultant of the Year Kathryn Hill Fortus Tax Reliefs Adviser of the Year 52 Tony Willetts Tax Enquiry Solutions Tax Solutions Firm of the Year Mandipa Soni Grant Thornton UK LLP Transaction Tax Adviser of the Year Emma Lobo Ernst & Young LLP Transfer Pricing Controversy Adviser of the Year Jemma Fellows MF GAMING LIMITED VAT Adviser of the Year Charles Frost Transport for London VAT and Indirect Tax Adviser of the Year Howard Harris HAT Accountants Wills & Estate Tax Advisory Firm of the Year AMERICAS Brazil Paulo Melo PFM Associates Tax Adviser of the Year PFM Associados PFM Associados Tax Advisory Firm of the Year 57 Finance Monthly Taxation Awards 2022 Index 10 www.finance-monthly.com
Canada Ruth Woolmer REW Services Business Taxation Adviser of the Year 26 Greg Noble Ernst & Young Tax & Transfer Pricing Executive of the Year 18 Chile Cristóbal Groetaers CMS Carey & Allende Tax Lawyer of the Year USA Robert Quick RRBB Audit, Accounting and Taxation Adviser of the Year Joe Huddleston Ernst & Young Indirect Tax Adviser of the Year 60 Lori Hellkamp Jones Day M&A Tax Lawyer of the Year William Schaaf Cadwalader, Wickersham & Taft LLP Private Client Tax Adviser of the Year Stevie Conlon Wolters Kluwer Tax & Regulatory Executive of the Year Janette Lohman Thompson Coburn LLP Tax Audits and Controversies Lawyer of the Year Harsh Arora Kelley Kronenberg Tax Lawyer of the Year ASIA China Zhiqun Shi Minter PKU Taxation Adviser of the Year Hong Kong Timothy Loh TIMOTHY LOH LLP Tax Lawyer of the Year Finance Monthly Taxation Awards 2022 Index 11 www.finance-monthly.com
India NITYA Tax Associates NITYA Tax Associates Tax Law Firm of the Year Kazakhstan Erlan Dosymbekov Ernst & Young Corporate Tax Adviser of the Year Taiwan Francis Kuei Francis H.C, Kuei Taxation Lawyer of the Year 65 AFRICA Kenya Christopher Kirathe Ernst & Young Tax Advisory Firm of the Year 69 AUSTRALASIA Australia Paul Riley Deloitte Global Transfer Pricing Adviser of the Year New Zealand Julia Johnston Saunders & Co Lawyers Taxation Adviser of the Year Finance Monthly Taxation Awards 2022 Index 12 www.finance-monthly.com
Finance Monthly Taxation Awards 2022 Index 13 www.finance-monthly.com
Martin Hotter Hotter & Partner Audit, Accounting & Taxation Adviser of the Year, Austria Greg Noble Ernst & Young LLP Tax & Transfer Pricing Executive of the Year, Canada Thomas Booker Horten Real Estate Tax Adviser of the Year, Denmark Thomas Jansen Jansen Advising Tax Adviser of the Year, Germany Aki Ishido P & Co Chartered Accountants Corporation Tax Adviser of the Year, United Kingdom Ruth Woolmer REW Services Business Taxation Adviser of the Year, Canada Featured Winners 16 18 20 22 24 26
16 www.finance-monthly.com Audit, Accounting &Taxation Adviser of the Year Austria
Finance Monthly Taxation Awards 2022 Austria 17 www.finance-monthly.com About Martin Hotter Martin Hotter began his career in 1996 in this trade and created Hotter & Partner in collaboration with Ms Sonja Pulsinger-Wurm, a tax accountant and certified public accountant and Mr Philipp Lindner, an expert on business consulting. The delivering Services range from creation of business plans and consulting on strategic decisions to business expansions and takeovers, as well as providig consultancy on crisis sitations and finance management, predominantly on SMEs. “Since I first entered into consultancy, a lot has changed. In particular, legal obligations have increased significantly and these present us and our clients with massive challenges,” Martin Hotter reports. As such, Hotter & Partner has developed themselves to be a well-recognised strategic partner and trusted advisor for their clients. The whole team is devoted and personally inducted in supporting the business of each client, providing efficient and effective service that allows the clients to focus on the bigger picture. As all the businesses and economies continue to evolve and digitze, so the team from Hotter & Partner also will, to stay adaptable and versatile in order to support their clients and the growing enterprises as they deserve it. About Hotter &Partner Hotter & Partner is established in 2009 and developed from a classic tax consulting firm into a dynamic economic consulting enterprise. With decades of experience also the evolution came, to keep up in the constantly shifting industry to offer the best possible service to the clients. Martin Hotter, the founder and member of the tax advisory team behind Hotter & Partner, told us a bit more about the firm and his team. Based in Graz, Austria, Hotter & Partner is a consultancy firm that has developed from a classic tax consulting firm into a varied, economic consulting company covering a comprehensive range of services. Managing Partner Hotter & Partner WWW.HOTTER-PARTNER.AT Martin Hotter Contact Martin on: Email: Martin.hotter@hotter-partner.at
Finance Monthly Taxation Awards 2022 Canada 18 www.finance-monthly.com Tax& Transfer Pricing Executive of the Year Canada
Finance Monthly Taxation Awards 2022 Canada 19 www.finance-monthly.com About GregNoble Greg Noble is a partner at EY and leader of the Transfer Pricing West Practice. Greg takes a client-centric approach to transfer pricing by solving clients’ most critical challenges in a practical and value-added manner. With over 25 years of transfer pricing experience, Greg leverages best practices to deliver exceptional client service. Greg has experience in a wide variety of industries including: - Private Equity & Pensions – Serving as the Global Client Service Partner and lead transfer pricing partner to one of Canada’s largest pensions. - Mining & Energy – Assisting global mining companies with the following minerals: gold, silver, copper, diamonds, cobalt, iron, aluminium, zinc, magnesium, nickel, coal, rare earth minerals and uranium. Energy projecst have included: O&G producers and distributors, oilfied services, hydro, wind, solar, water, water treatment and regulated utilities - Media & Technology – Serving most major media companies in Canada as well as companies in the digital animation and special FX industry - Retail – Serving many of the largest retailers in Canada including extensive dispute resolution and Advance Pricing Agreements - Agriculture & Food – Providing Ag, produce and food companies with operating margin optimization planning, dispute resolution and global documentation About EY EY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all our stakeholders. In so doing, we provide a critical role in building a better working world for our people, for our people and for our communities. Most recently, Greg has been a member of the Supply Chain Task Force, which is an initiative to bring together the transactional economic skills of the transfer pricing practice with the advisory skills of the Counsulting practice to deliver exceptional value by optimizing global supply chains. In addition to serving transfer pricing clients, Greg was the Canadian National Market Leader for the Transfer Pricing practice from 2007-2010. He was also the BC Tax Leader and member of the National Tax Operating Committee from 20112018 and from 2017-2019 Greg was a member of the Amercias Advisory Council. Greg is also an Adjuct Professor at at the University of British Columbia Law School where he teaches in the Masters of Law in Taxation program at Allard Hall. Education Bachelor of Arts Honours | Juris Doctor Barrister and Solicitor (SK) Solicitor Supreme Court of England and Wales Partner & Leader of the Transfer Pricing West Practice EY WWW.EY.COM/EN_GL Greg Noble
Finance Monthly Taxation Awards 2022 Denmark 20 www.finance-monthly.com Real Estate Tax Adviser of the Year Denmark
Finance Monthly Taxation Awards 2022 Denmark 21 www.finance-monthly.com About Thomas Booker Thomas is highly specialized within taxation of real estate and advises major property owners in Denmark on property tax, including Danish and international tax law, restructuring, group taxation and tax consolidation and formation of holding companies. Thomas often conducts litigation within tax law before the ordinary courts and the administrative authorities, including the National Tax Tribunal. Among other things, Thomas has conducted several leading cases concerning property taxation, just as Thomas is the preferred advisor of Danish municipalities in matters of property taxation. Thomas is also a member of the newlyestablished expert group on the value assessment of commercial building plots, whose task is to advise the legislator on the value assessment of future property taxation. In 2019, Thomas defended a PhD thesis on property taxation in Denmark. Today, the dissertation is still the only summary legal work on property taxation in Denmark. Besides the PhD thesis, Thomas is the author of more than 20 articles on separate tax matters published in the most recognized national and international journals. About Horten Horten is a full-service law firm with more than 65 years of experience and 350 specialists, all willing to take on new challenges, explore risks and identify opportunities with our clients. The values charactering Horten as a legal adviser and a business, are: • Ambition • Commitment • Integrity • Cooperativeness Partner & Tax Lawyer Horten EN.HORTEN.DK Thomas Booker Contact Thomas on: Email: thb@horten.dk Dir: +45 3334 4364 | Mob: +45 5234 4364
Finance Monthly Taxation Awards 2022 Germany www.finance-monthly.com 22 Jansen Advising Steuerberatung - Tax Advising Unternehmensberatung - Business Consulting Founder Jansen Advising About Thomas Jansen Certified tax adviser admitted to Düsseldorf Chamber of Tax Advisers 2011 MBA (German Dipl.-Betriebswirt) at University of Applied Sciences Düsseldorf 2006 Areas Active & Experience • Tax advice and business consulting for German and International medium-sized companies & substantial individuals • Tax advice: Preparation of financial and payroll accounts, financial statements and tax returns, long-term tax planning, transfer pricing, tax compliance • Business consulting: Preparation and review of financial reports, Controlling services and management advice Memberships • Düsseldorf Association of Tax Advisers • Düsseldorf Chamber of Tax Advisers About JansenAdvising Jansen Advising is a Law Firm for Tax Advising and Business Consulting in Düsseldorf! We operate on the market with more than 10 years of experience in the fields of controlling, finance, accounting, taxes and business management in an international environment. Our dynamic, innovative team and our network of specialised partners give us the support to always find the right solutions for you. Tax Advice We advise you and handle your tax matters whereby we contribute to generate value in asset building. According to your needs, we swiftly prepare your annual financial statements and tax returns as well as your ongoing financial and payroll accounting. Our frequent Business Accounting Reports and timely analyses guarantee that you are up to date with the development of your business at any time. With our Quarterly Tax Update, we keep you updated on important changes in tax law and jurisdiction. Through our proactive advice, we avoid unforeseen surprises by planning your taxes well in advance. Companies value us as experienced partner of the management and for questions regarding transfer pricing and international taxation. JANSEN-ADVISING.COM/EN/ Thomas Jansen
Finance Monthly Taxation Awards 2022 Germany 23 www.finance-monthly.com Tax Advisory Firmof the Year Germany Business Consulting With key performance indicators, dahboards and scorecards, we make your company transparent and indicate potentials. Our reports including financial and operational KPI’s will be individualized to the specific needs of your company. We maintain a personal dialogue to review your reports and the development of your company. In accordance with your individual requirements, we are offering special advisory services from a single source, e.g. on company succession and sale, legal advice and restructuring. Our services in the field of business consulting principally comprise business planning, strategic and operational controlling and related management advice.
Finance Monthly Taxation Awards 2022 United Kingdom 24 www.finance-monthly.com About Aki Ishido Before joining P&Co, Aki taught accounting to students in Japan aged from 20 to 60 years old. She also worked for Ernst & Young Tokyo providing audit services to bank and asset management companies. Since joining P&Co in 2009, she has provided a wide range of taxation services covering Corporation Tax, Income tax/CGT, PAYE, VAT, IHT, ATED, and Stamp Duty. She became a partner in 2019, managing the firm’s Japanese department. Her clients include multinational companies, owner-managed businesses and private individuals including non-domiciliary, expatriates, high net worth individuals, and public figures such as sportspersons and musicians. When she isn’t working, Aki enjoys cooking and learning about functional medicine. QUALIFICATIONS • Chartered Tax Adviser (CTA), 2018 - Chartered Institute of Taxation (CIOT) • Chartered Accountant (ACA), 2012 - Institute of Chartered Accountants (ICAEW) COMPETENCIES • Bilingual services - assisting clients in both English and Japanese languages with an understanding in both cultures • Tax enquiry - managing cases efficiently, protecting clients’ reputations and negotiating with HMRC to minimise a penalty • Tax advisory – advising corporate clients on short term business visitors’ rules, BEPS and transfer pricing; assisting owner-managed companies on business succession; effective tax planning for individuals with international background, such as non-domiciled, non-residents and dual residents • Double taxation - effective applications of double taxation treaties • Tax saving - effective use of special tax reliefs e.g. Overseas Workdays Relief, Temporary Work Relief, Negligible Value Claim etc. • Education - educating clients about the importance of tax compliance and paying the right amount of tax, assisting clients with disclosing undeclared income P&CoCharteredAccountants Established in 1989, P&Co Chartered Accountants is a leading UK based business solutions firm serving the oriental market. Built on a reputation for helping their clients to achieve success in UK matters, their motto is “Your Success Is Our Success”. The team comprises of UK qualified accountants with native far-east language capabilities including Cantonese, Mandarin, Japanese and Thai. This allows them to truly support their clients with cross-culture business allowing them to thrive from the outset. Further specialising in non-UK domicile and other non-resident taxation, their clients benefit from a highly technical and experienced team to tackle transactions small and large, simple and complex. P&Co offers a holistic and comprehensive approach. Understanding the challenges of business, their clients are able to leverage the firm’s professional networks and relationships for their success. AREASOF EXPERTISE • Investment structuring for personal, corporate and real estate purposes • UK funding requirements from overseas sources • Supporting corporate expansion into UK • Voluntary disclosure to HMRC • Tax Fraud Allegations and Investigations (VAT, PAYE, Income tax, Corporation Tax) • Tax Due Diligence and Tax Advisory • Wills and Inheritance Tax Planning Partner P & Co Chartered Accountants WWW.PCOLLP.COM Aki Ishido
Finance Monthly Taxation Awards 2022 United Kingdom 25 www.finance-monthly.com Contact Aki on: 18 Ensign Street, London, E1 8PA Tel: +44(0)20 7264 0390 Email: akii@pcollp.com Corporation Tax Adviser of the Year United Kingdom
Finance Monthly Taxation Awards 2022 Canada 26 www.finance-monthly.com Business Taxation Adviser of the Year Canada
Q Q Q Finance Monthly Taxation Awards 2022 Canada 27 www.finance-monthly.com Please tell us abit about yourself andREWServices. I founded REW Services to bring my deep skills and experience in tax management to a wider global audience. Having worked in international tax and M&A tax for over 20 years - most recently as the leader of a 25-person strong global institutional investor tax team - I felt there was a gap in the market offerings that are available to Heads of Tax to tap into the real-world practical knowledge and insights that would elevate theirs and their teams’ overall performance. That elevated performance will manifest itself primarily across the important areas of strategy, tax in the business, team and talent management, technology, and government relationships, with talent being first amongst equals. The mission is simple: to work with tax leaders (and finance and legal leaders where appropriate) to fill that gap from my own extensive experiences as a leader and coach with a strong strategic mindset, married with a long-term approach to how teams should and will need to operate and evolve over the next 10-15 years. The aim is to create world-class teams who are equipped with the right resources to face the particularly stiff challenges that we know are coming. REW Services’ primary area of expertise is in designing a team’s long-term strategic vision to bring clarity to what is inherently unclear, and then breaking that vision down into manageable and actionable parts. We have a particular focus and expertise in ESG matters, over and above the market norm. We also assist with more immediate, tactical projects, and we are able to steer teams around many of the issues that can befall complex, multi-country projects to achieve the desired successful outcome. The third part of our business works with tax, finance, and legal leaders individually, to supplement a larger project or to work on separate individual professional objectives if needed. Team is key and having the right skills and mindset to lead a top performing team is paramount. Howhas the taxworld developed recently andwhat has influenced this? We all know that the tax world has changed dramatically, starting in earnest in 2008 in response to the global financial crisis and, most recently, with the OECD’s attempt to ensure businesses are paying their fair share in the ‘right’ place to reflect the economic realities of their activities. We believe that the correct response to these developments goes far beyond performing a technical analysis of the changes and then implementing whatever is necessary to comply, which most organizations have already done. REW Services was created to address issues just like this: to help design and shape a multi-faceted, comprehensive response to a deeply complex and long-term issue, where there are opportunities for Heads of Tax to influence wider outcomes, and where decisions made now can make the difference between success and failure in an uncertain future. What does this awardmean toyou? As a three-time winner of the Finance Monthly Business Taxation Award (for Singapore in 2020 and Canada in 2021), I am very happy and grateful to my current and former colleagues and my supporters/ mentors for all the encouragement which has spurred me on over the years. Receiving a peer-nominated award is always special, and it means so much to me at this particular time given the new chapter that I have embarked upon. I look forward to continuing the mission, not to mention the pleasing growth trajectory, of REW Services in 2022 and beyond. Founder, REWServices Ruth Woolmer An InterviewWith
Europe
Finance Monthly Taxation Awards 2022 Bulgaria 32 www.finance-monthly.com About Gergana Ahtchieva Gergana Ahtchieva holds the Advanced Diploma in International Taxation (ADIT) and a transfer pricing certificate from The Chartered Institute of Taxation (CIOT), UK. She is an International Tax Affiliate of The CIOT and a member of the International Fiscal Association (IFA). Gergana has been part of AFA’s team since 1994. Since 2003, she has been involved in international taxation. She advises clients on various issues related to elimination of double taxation of business profits and income of resident and non-resident persons. She contributes to developing AFA’s practice in the fields of international tax and transfer pricing. Gergana is in charge of the engagements for advisory services in the said fields. She has substantial practical experience in transfer pricing analysis and preparing transfer pricing documentation of both large Bulgarian companies with businesses abroad and local subsidiaries of big international clients. About AFA Established in 1991, over the years AFA has gained recognition as the biggest Bulgarianowned consulting company. We are unique because of our team of over 100 specialists, combining the many years of experience of leading experts with the innovative attitude of our younger colleagues. We build and maintain long-lasting relationships with our clients and are their trusted advisor in accounting, corporate finance, taxation, transfer pricing, business consulting, business restructuring, ERP implementation. To meet all our clients’ needs, AFA offers also flexible solutions to employee leasing and business process outsourcing. Today AFA is a symbol of high quality and professionalism to the clients, professional society and government institutions. Director AFA Consultants WWW.AFA.BG Gergana Ahtchieva ADIT Contact Gergana on: Email: gergana.ahtchieva@afa.bg
Finance Monthly Taxation Awards 2022 Bulgaria 33 www.finance-monthly.com International Tax Adviser of the Year Bulgaria
Finance Monthly Taxation Awards 2022 Greece 34 www.finance-monthly.com About Georgios Katrinakis Georgios Katrinakis is a licensed lawyer registered with the Athens Bar Association. He joined PwC in 2014 to lead its tax litigation practice as one of the named partners of “M. Psylla – V. Vizas – G. Katrinakis Law Firm”, which is a dynamic licensed Greek law firm with an international orientation, being part of the PwC Global Legal Network. Georgios has 22 years of professional experience as a lawyer and is specialised in the conduct of complex litigation in virtually all areas of taxation, including corporate taxation, PE and TP disputes, indirect taxes (VAT, stamp duties, customs and excise duties), individual and wealth taxation, either defending clients against tax and penalty assessments after the conduct of audits or reclaiming the refund of taxes unduly paid. Georgios also assists criminal defense lawyers in cases of alleged criminal tax evasion. During the first 4 years of his career he conducted civil/commercial litigation as a member of a reputable Athens-based law firm specializing in company and commercial, capital markets, banking and financial law (Tsibanoulis & Partners). Subsequently he focused on tax litigation and became one of the leading tax litigators in another reputable Athens-based law firm (Zepos & Yannopoulos), where he stayed 11 years before joining PwC. Georgios has represented over the years a multitude of multinational and Greek companies, as well as individual taxpayers, before all Greek court instances (including the Greek Supreme Administrative Court) and before the Court of Justice of the European Union. His academic qualifications include: LL.B. (Law School of the National and Kapodistrian University of Athens), LL.M. in European & International Law (Durham University, UK), postgraduate diploma in Tax Law (Athens University of Economics and Business) and post-graduate diploma in Accounting (Athens University of Economics and Business). He has been a regular author and contributor of technical and thought-leadership articles to several tax and business law reviews. He speaks Greek (native), English (fluently) and French (fluently). Tax Litigation Leader PwC, Greece WWW.PWC.COM/GR Georgios I. Katrinakis Contact Georgios on: Direct: +30 210 811 4236 | Mobile: +30 694 043 7869 Email: georgios.katrinakis@pwc.com M. Psylla – V. Vizas – G. Katrinakis Law Firm (member firm of the PwC Global Legal Network) 268 Kifissias Avenue, 15232, Halandri, Athens, Greece
Finance Monthly Taxation Awards 2022 Greece 35 www.finance-monthly.com Tax Controversy Expert of the Year Greece
Finance Monthly Taxation Awards 2022 United Kingdom About DayoCole With over a decade of experience, Dayo is a Senior Manager in the PwC Asset Management Tax Team in London. He has advised many global investment funds (including pension schemes) and their managers / advisors on mitigating tax risk and optimising tax efficiencies. Dayo advises a range of global asset and wealth management clients on corporate, product and investor tax issues. Dayo’s product tax experience includes advising on the distribution of funds into the UK, the structuring of fund products, the taxation of underlying fund portfolios, product tax risk management and associated regulation such as MIFID II. Dayo also assists asset managers with their corporate tax affairs including advising on transfer pricing, UK & international corporate structures, BEPS, permanent establishment risks and tax compliance and has a wealth of experience in tax structuring and compliance for alternative funds and managers. Areas of Expertise Offshore Fund Taxation Tax Planning & Structuring Mergers & Acquisitions Banking & Capital Markets Hedge Funds Pension Fund Taxation Senior Manager PwC Asset Management Tax WWW.PWC.CO.UK Asset Management Tax Adviser of the Year United Kingdom Contact Dayo on: Tel: +44 (0) 73 0500 8636 Email: dayo.a.cole@pwc.com Linkedin: https://www.linkedin.com/in/dayocole Dayo J .Cole 36 www.finance-monthly.com
Finance Monthly Taxation Awards 2022 United Kingdom About Gillian Everall Having trained in a Big Four firm and continued her career in other Top 10 firms, Gillian has over 20 years of experience in the UK private client tax arena. In the second half of her career, Gillian’s focus moved to supporting high net worth clients with international elements to their tax affairs and particularly those with US tax related issues to consider. Gillian’s clients benefit from advice she provides across a large range of issues. These include; tax efficient business investment, the tax implications on a divorce, general remittance issues facing individuals who have previously claimed nondomiciled status, the implications of double taxation agreements on the UK tax treatment of overseas income and gains, the tax implications of having a non UK pension scheme and Inheritance Tax planning, including the use of trusts to protect family wealth. About Everfair Tax Gillian Everall launched Everfair Tax in 2014, setting up a new kind of tax consultancy to primarily assist international individuals living and working in the UK. The company’s services soon expanded to encompass a full range of UK, US and Expatriate tax services. With a promise to provide clients with the experience and knowledge found in the large city firms, whilst ensuring exceptional client care and a service tailored to suit each individual’s requirements, Everfair Tax has grown year on year. After relocating to larger offices in Weybridge in 2018, a second London office was opened in 2020. Our friendly team’s combined experience, enables us to provide an extensive array of UK, US and Expatriate advisory, planning and compliance services for our clients. As you look through our website, you will see some of our many testimonials and recommendations. From the beginning, client service has been of the foremost importance. We always provide our clients with a service that is built upon fully understanding your unique starting point, your plans and aspirations, before assisting you to achieve your goals in the most tax effective manner possible. We have enjoyed building excellent working relationships with many business partners over the years. Our network of trustworthy advisors regularly collaborate with us and include lawyers, HR specialists, financial advisors and chartered accountants. This set up allows us to provide assistance and solutions for our client’s business or personal taxation issues. Managing Director Everfair Tax WWW.EVERFAIRTAX.CO.UK International Tax Services Adviser of the Year United Kingdom Gillian Everall 37 www.finance-monthly.com
38 www.finance-monthly.com Offshore Tax Planning Adviser of the Year United Kingdom
Finance Monthly Taxation Awards 2022 United Kingdom 39 www.finance-monthly.com About MatthewBird Matt has more than 25 years of experience in providing UK tax advice to individuals and trustees, both UK and non-UK. He has particular expertise and experience advising high net worth individuals and trustees on offshore tax planning and its pitfalls. He has advised clients on areas such as remittance planning for nonUK domiciled individuals, tax efficient structures to hold UK assets, pre-arrival tax planning and residence, the anti-avoidance rules relating to offshore trusts and companies, and disclosure facilities. Matt regularly works with other advisers to ensure that clients receive sensible, proactive, comprehensive advice, in effect part of a virtual family office for the client. He also has the support of a strong team of ACA and CTA qualified individuals to ensure all aspects of a client’s needs are looked after. Matt joined the firm in 2006 and became a partner in 2008, having previously qualified as a Chartered Tax Adviser at KPMG. He is also a member of the Chartered Institute of Taxation’s Private Client (International) Technical Committee and is a member of the tax team of our international network IEC, regularly working with tax advisers and giving presentations around the world. Sayers Butterworth LLP We have a long history of putting clients first. Our services can be tailored to suit all circumstances and we are proud of the business advisory and support services we provide. Whatever your requirements, we are sure to be able to assist. We understand that every client is unique and requires a specific approach. Our experienced team can guide you through every financial, accounting or tax matter you are likely to encounter and we feel that close and regular contact with our clients is essential in helping us to deliver the quality of service you need. Private client advice draws on several disciplines and jurisdictions. We are good friends with many other likeminded longstanding professionals - surveyors, lawyers, investment advisors, overseas accountants - and will happily introduce you. Family tax planning involves many factors. There is not always a right route or even a known destination and as such decisions are difficult. We communicate ideas, suggest plans and help you to understand the consequences of any action taken. This is really emotive stuff and we do understand it. Our 3 tax partners have many years combined experience in advising on all aspects of income tax, capital gains tax, residency issues and inheritance tax. We see ourselves as a business partner to our clients, ready to give sound advice when required or simply to remove the burden of compliance work. Whatever the scale of our involvement, you can be sure of quality services at a competitive rate. Whether we are providing advice to individuals or companies, our aim is always to ensure that our clients are happy to recommend us. We have a very diverse business, and all of our clients are different. There are, however, some threads that bind us together. From the simplest compliance matter to the most involved tax planning issue, all our clients can expect the same level of professional dedication and attention to detail. Partner Sayers Butterworth LLP WWW.SAYERSB.CO.UK Matthew Bird
Finance Monthly Taxation Awards 2022 United Kingdom 40 www.finance-monthly.com Private Client Tax Adviser of the Year United Kingdom
Finance Monthly Taxation Awards 2022 United Kingdom 41 www.finance-monthly.com About Peter Fairchild Pete has been a partner at Smith & Williamson for 10 years and previously spent 10 years at BDO. Pete has over 25 years’ worth of providing tax services to high net worth and sports clients. Pete is a Chartered Tax Advisor and Fellow of the Association of Taxation Technicians. He was included in Citywealth Leaders list for 2021 as one of the top 10 accountants. Pete was included on the ‘Recommended’ 2022/23 Elite Private Client Advisor List. Pete heads up our sports, media and entertainment team, which won the award for ’Best Professional Firm’ at the 2021 Sports Business Awards. His client portfolio is biased towards professional sportspeople (footballers, motor racing drivers and boxers) and Pete also deals with entrepreneurs, non-domiciled individuals and members of legal partnerships. Tilney Smith &WilliamsonGroup We have been looking after the financial affairs of individuals, families and businesses for more than a century. We aim to deliver imaginative yet pragmatic advice and solutions tailored to your individual circumstances. We achieve this by taking the time to get to know you and to understand your objectives, needs and aspirations, as well as the longer-term challenges you’re likely to face. Our approach is the same, regardless of whether you’re an individual, family or business client, although these interests are often intrinsically linked. We act as a trusted adviser to help you grow, manage and preserve wealth. Partner & Head of Sport, Media & Entertainment Smith &Williamson WWW.SMITHANDWILLIAMSON.COM Peter Fairchild Contact Peter on: Direct: 020 7131 4207 Mob: 07908 411866
Finance Monthly Taxation Awards 2022 United Kingdom 43 www.finance-monthly.com AMessage from ColetteMcIntyre In 2010, when my late husband, Andrew, a Chartered Tax Advisor, was diagnosed with a brain tumour, we had some decisions to make regarding the future of his personal tax business to ensure his clients would continue to receive the service, support and professional approach they had become accustomed too. Entering the world of personal tax and stepping away from my retail background comfort zone was a daunting prospect. However, I decided to study for the tax exams. During the time Andrew had left, he trained me to enable me to carry on the practice which I have now successfully been doing since he died on 30 January 2013 – and yes, we did meet the 31 Jan deadline that year for every single client! I provide a personal tax compliance service which advises and supports clients with their specific, individual tax affairs, acting in their best interest whilst never compromising on professional conduct and integrity. Being aware of the limitations in sole practice, in order to best serve my clients beyond my area of personal tax expertise, I have built strong working relationships with two other local firms where together we can meet the needs of the client drawing on each others knowledge and resources. As an established working from home, sole practitioner, the Covid pandemic had no impact on the operational continuity of my business. There was no frenzied panic to re-think and implement new working practices. My clients were safe in the knowledge that they would experience no disruptive transition period, no change to their ability to communicate with me and that I was here to support them as usual during a period of such uncertainty. In the world of private client personal tax, as a sole practitioner, I provide a dedicated, profession, personal alternative. My retail background emphasised the importance of delivering exceptional levels of customer service and I have continued this ethos when working with my personal tax clients. Thank you to all my clients for their continued business. Sole Practitioner Private Client Personal Tax TLMTAX PrivateClient Tax Firmof the Year United Kingdom Contact Colette on: Email: colette@tlmtax.co.uk Colette McIntyre
Finance Monthly Taxation Awards 2022 United Kingdom About LeoHumphries Leo leads the Private Credit Market team which is made up of a wide range of advisory professionals who specialise in the alternative credit market. The team supports clients across all aspects of the credit fund lifecycle, from fund design & structuring, through the investment stage and to ultimate value realisation. Leo specialises in providing transaction tax and structuring services to managers of credit and debt funds investing across a variety of asset classes, Leo advises on investment in primary loan origination; nonperforming and performing secondary loan portfolios; single credit distressed and special situations; structured finance and securitisation. Before joining PwC, Leo was an Associate Director in the Structured Capital Markets division of Barclays Investment Bank with responsibility for the origination and execution of structured finance transactions. About PwC PwC’s purpose is to build trust in society and solve important problems. It is this focus that informs the services we provide and the decisions we make. We’re a network of firms in 156 countries with over 295,000 people who are committed to delivering quality in assurance, advisory and tax services. Our UK business spans five diverse lines of service: Audit, Consulting, Deals, Risk Assurance and Tax. We have 20 offices, over 22,000 employees and work with over 27,000 clients in the UK. Our deals tax team works with corporates , private funds, sovereign wealth funds, individuals and family offices. We work together with teams in the other parts of our transaction business and across our global network in the deals space, helping our clients create and deliver value. Partner, Deals Tax PwC WWW.PWC.CO.UK Private Credit Adviser of the Year United Kingdom Contact Leo on: Tel: +44 (0) 7802 659 271 Email: leo.humphries@pwc.com Leo Humphries 44 www.finance-monthly.com
Finance Monthly Taxation Awards 2022 United Kingdom About Gillian Johnston Gillian heads up our Tax Department and advises on all aspects of tax within the practice. She is member of the Chartered Institute of Taxation and a Fellow of the Association of Tax Technicians. Gillian has over 17 years’ experience dealing with a broad range of clients from owner managed businesses to multinational groups, and UK and Republic of Ireland residents including High Net Worth individuals. She has a wealth of experience in advising clients on mergers and acquisitions, succession planning, the implementation of employee share schemes, inheritance tax and estate planning, and VAT and SDLT issues arising from property transactions. Gillian has a specific focus on achieving tax efficiencies for clients through Capital Allowance reviews, Research and Development claims, PAYE and VAT audits. PGMCharteredAccountants PGM Chartered Accountants is a boutique accountancy practice operating from our main office in Belfast, and our branch office in Lurgan, Northern Ireland. Our origins date back to the early 1960’s. Over the years the name has changed and there have been numerous acquisitions, but our core values have remained the same. At PGM we are more than just Chartered Accountants. We are consultants, advisors, strategists, and financial experts. Over the years we’ve adapted our services and cultivated our expertise to ensure we stay one step ahead. It’s our refreshing blend of youth and experience, the broad range of services we provide, and the approachable way we interact with our clients that make us the established accounting presence we are today. We’re proud to offer unrivalled solutions tailored around people, not just numbers. The firm specialises in tax compliance and advisory services, external and internal audit, and accounts. Senior Tax Manager PGM Chartered Accountants WWW.PGMACCOUNTANTS.COM Tax Adviser of the Year United Kingdom Contact Gillian on: Email: gillian.johnston@pgmaccountants.com Gillian Johnston 45 www.finance-monthly.com
Finance Monthly Taxation Awards 2022 United Kingdom 46 www.finance-monthly.com Photograph Credi t : Andrew R Al lan TaxAdvisory Firmof the Year United Kingdom
Finance Monthly Taxation Awards 2022 United Kingdom 47 www.finance-monthly.com About MurrayMackay Born and brought up in the small town of Stornoway on the Isle of Lewis, Murray left for Glasgow in 2000 to undertake a degree in Accountancy with Finance at the University of Glasgow. Graduating in 2004 he commenced employment in Edinburgh with one of the largest independent Chartered Accountancy firms in Scotland where he worked in the corporate tax department. Working on a varied portfolio, including small owner-managed businesses, but also large property development groups he had exposure to a broad range of corporation tax issues and gained particular experience in capital allowances, research and development corporation tax relief and group structures. After leaving his role late in the winter of 2011 to travel and consider his next role, Murray then entered employment with the largest local accountancy firm in Stornoway in the autumn of 2012. There he was involved across most of the services that the business provided; including business advisory, financial projections, bookkeeping and accounts preparation, personal tax, VAT and corporation tax (both compliance and advisory / planning work). He was also at the forefront of the push towards cloud accounting solutions with the promotion of www.xero.com across the firms client base before leaving in November 2015 to set up his own client-focused business, Tax Solutions Scotland Limited. With over fifteen years experience in taxation, Murray is well placed to assist across a variety of taxes, with both compliance and advisory matters. Rather than dealing with multiple contacts for the various aspects of your business, Murray is your one stop solution for all your accountancy and tax needs. This provides continuity and efficiency in the work process, but also ensures decisions are made with a holistic approach with consideration given to the various tax consequences and impact of every business decision. Murray takes great pride in providing a valueadded proactive service. Whether you are looking for accountancy or tax services, Tax Solutions Scotland Limited can help. Founder Tax Solutions Scotland Limited WWW.TAXSOLUTIONSSCOTLAND.CO.UK Murray Mackay Contact Murray on: Tel: 0779 35 35 227 Email: murray@taxsolutionsscotland.co.uk
Finance Monthly Taxation Awards 2022 United Kingdom 48 www.finance-monthly.com Tax Investigations Expert of the Year United Kingdom
Finance Monthly Taxation Awards 2022 United Kingdom 49 www.finance-monthly.com About Rebecca Busfield Rebecca has nearly twenty years assisting clients with difficult HMRC tax enquiries and voluntary disclosures. She has worked with a broad range of clients from individuals, SMEs to multinationals. She managed one of the largest individual offshore disclosures to HMRC under the NDO of over £1 million and under the LDF of over £3 million. She has also co project-managed one of HMRC’s largest Code of Practice 8 “COP8” enquiries which involved working at the client’s office to review all the documentation and email correspondence in relation to various tax transactions. She started her finance career as a management accountant at a Lloyd’s of London managing agent (SVB Syndicates) in 2000 where she gained a deep understanding of book-keeping and financial statements. In 2002 she won a place on Ernst & Young’s competitive tax rotation scheme. She worked in expatriate tax compliance, employment tax consulting (including employee benefit trusts “EBTs”, benefits, P11Ds, PSAs, due diligence reports for mergers & acquisitions), and tax policy. In 2012 she set up Watt Busfield Tax Investigations LLP with Andrew Watt in order to provide a high quality, bespoke service to clients for a competitive price. She loves working closely with clients to understand their tax affairs and enjoys the satisfaction when the tax issue has been resolved. About the Firm We are tax investigation experts. The business was set up in 2012 with the aim of providing high quality, specialist advice at a competitive price. We specialise in serious, sensitive and complicated HM Revenue & Customs (HMRC) enquiries, investigations and disclosures, eg involving tax fraud/tax evasion or deliberate and careless tax errors. We deal with Code of Practice 9 (COP9)/ Contractual Disclosure Facility (CDF), Code of Practice 8 (COP8), Offshore Disclosure Facilities, Requirement to Correct (RTC), Failure to Correct (FTC) and Compliance Checks. We deal with all areas within HMRC including, Fraud Investigation Services; Fraud & Bespoke Avoidance; Individual & Small Business Compliance; C & P Campaigns Team (Campaigns & Projects); Wealthy/Mid Sized Business; Hidden Economy; Offshore Evasion Unit; Offshore, Corporate, Wealthy, Civil; Affluent Unit; HMRC Voluntary Disclosure Team; Government Departments and Public Bodies. Our goals are to engage effectively with HMRC, ensure you get the best possible result, give you certainty going forward, reduce the stress of the investigation for you and your family, bring the HMRC investigation to a conclusion as soon as possible, reduce the scope of the HMRC tax investigation, deal with the admin on your behalf, meet the necessary deadlines, and where relevant- for serious tax evasion and tax fraud, reduce the risk of criminal investigation and prosecution. Partner Watt Busfield Tax Investigations LLP WWW.WATTBUSFIELD.CO.UK Rebecca Busfield
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