Technical Steering Group

What does the ATT Technical Steering Group do?

What does the ATT Technical Steering Group do?
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Technical queries 

While we welcome comments and queries that bring to light anomalies in or problems with tax law or administration, the Association does not have the resources to provide a technical advisory service.  We can only take on those queries which bring to light anomalies in or problems with tax law or administration as providing free advice would place us in unfair competition with members whose business is to provide advice to other practices. Please see our policy on providing replies to technical queries.

Members of the Technical Steering Group  

The Technical Steering Group (TSG) is chaired by Senga Prior. 

Senga Prior

Senga joined Council in 2017. She is the Association's Deputy President. Senga is ATT's spokesperson for Scottish taxes and she also represents ATT at the Scotish Devolved Taxes Collaborative and attends quarterly meetings between ATT, CIOT, ICAS and the Scottish Government. She is also the ATT representative on the Issues Overview Group. Senga became a member of the Association in 2002 and a Fellow in 2017. She works in practice as a senior tax manager for Johnston Carmichael, specialising in personal tax. She has a particular interest in technology and accounting software.

Other Steering Group members are:

Delyth Barnett

Delyth is a private client tax manager at Shaw Gibbs, London. 

Trevor Blackmur

Trevor began his career in tax at the end of 2000 with a small local firm, working in personal tax and payroll. He qualified as an ATT member in May 2005. A former member of ATT Council, he joined Technical Steering Group in 2007 and has previously represented ATT on HMRC’s Employment and Payroll Group and RTI Sub-Group, in addition to various other workshops, consultations and HMRC meetings. He set up in practice on his own in 2010, continuing to provide taxation and payroll services to individuals, sole traders and small businesses.

Gabrial Brenton

Gabrial is a Tax Senior with Condy Mathias Chartered Accountants, with over 10 years in the field of tax consultancy. His expertise lies in trusts and estates and also advises individuals and SMEs on a wide variety of issues.

Mike Britton

Mike is Group Head of Tax at CMC Markets, a global financial services group. Before moving to industry, Mike spent over a decade working in practice and specialised in providing tax advice to banking, insurance and wealth and asset management groups. Mike has extensive experience in international tax compliance, transfer pricing, operational taxes and tax governance.

Jeremy Coker

Jeremy is a past President of the Association. He is a partner with Oury Clark, a multi-discipline practice consisting of an accountancy practice and law firm, which specialises in inward investment, assisting overseas companies set up and do business in the UK. He deals with all aspects of tax relating to private clients, high net worth individuals, owner managed businesses and small and medium sized enterprises.

Ann Elmer

Ann has a small practice where she specialises in private clients and small businesses starting up. She represents ATT on the HMRC's High Net Worth Forum and the Student Loans Consultation Group.

Matthew Herring

Matthew is a client manager for Hollis & Co in Sheffield. He has been very involved in the Sheffield Branch of the ATT and Chartered Institute of Taxation.

Abigail Holland

Abigail is Group Tax Manager for Taylor Wimpey. She has responsibility for direct taxes and a particular interest in and experience of Corporation Tax, both in practice and industry.

Colin Lothian

Colin spent ten years in the Inland Revenue and was Black Economy Officer for Bournemouth. Subsequently he has worked for a wide range of companies in public practice dealing with both corporate and private client taxes. Currently he is working on a wide range of capital tax issues and tax disclosures.

Yvette Nunn

Yvette is a former member of ATT Council, a past President of the Association and former Co-Chair of Technical Steering Group. Previously in Birmingham specialising in acting for entrepreneurial clients, and particularly those engaged in Research and Development, Yvette now runs her business from her home in Stratford-upon-Avon.

Hayley Perkin

Hayley is a member of ATT Council. She also serves on Member and Business Development Steering Group. She is an Employment Tax Senior Manager at KPMG. Hayley is vice chair of the joint ATT and CIOT Crypto Asset Working Group. She also represents the ATT on HMRC's Employment and Payroll Group.

Jon Stride

Jon joined Council in 2016. He is vice chair of Technical Steering Group. He is a member of the Somerset & Dorset Branch Committee. Jon became a member of the Association in 2005 and was appointed a Fellow in 2016. He also holds the AAT and ACCA CAT qualifications. He is a Tax Senior with a firm in Dorset and is currently studying for an MBA with Lincoln University.

Sofia Thomas

Sofia is Director of Thomas Consulting, a tax consultancy practice which provides tax advice on family breakdown. She is also CEO of Juno Sports Tax, a tax practice that provides tax advice to professionals in the football industry. She regularly lectures for the ATT and CIOT and is co-author of Tax Implications on Family Breakdown published by Bloomsbury.

Tom Wallace

After starting his career at HMRC straight out of education, Tom spent several years in tax advisory and management roles before qualifying as a tax inspector in 2006. He then went on to investigate the tax affairs of businesses ranging from local firms to global corporations. Promoted to Senior Inspector in 2013, he provided leadership to investigation teams before moving to WTT Consulting Ltd in 2017, where he became Director of Tax Investigations.

Members of the TSG VAT sub-group 

The TSG's VAT sub-group is chaired by Julia Garbutt.

Julia Garbutt

Julia is a career changer and began her working life in Broadcast Television. After raising a family Julia joined a graduate trainee scheme at a large firm to become a VAT advisor. Julia won the Gravestock Medal for the highest score in the VAT paper of the ATT examinations and went on to complete the indirect route at CTA. Julia is now an Indirect Tax Manager with a big four firm and works on a variety of clients and industry sectors.  She has been a member of the VAT Sub-Group since 2019, and represents the ATT on HMRC’s Joint VAT Consultative Committee (JVCC). 

Other Steering Group members are:

Ross Bond

Ross is a VAT and indirect taxes manager at PKF Francis Clark based primarily in their Exeter and Torquay offices. He joined the firm in 2012 and completed ATT, CTA and Level 4 Customs Practitioner Certificate awarded by the Institute of Export, winning an award for his ATT VAT paper along the way. Ross advises a range of clients from sole traders to multinational corporations with a particular focus on the not for profit, health and welfare and financial services sectors.

Harris Bone

Harris is an associate at RSM UK based in their Leeds office. He has been working in VAT since 2019. Harris is an ATT prizewinner for the VAT paper and CTA prizewinner for the Awareness and Domestic Indirect Tax papers. He was also awarded the Croner-i prize for the highest distinction mark in any advanced technical paper.

Nancy Cruickshanks

Nancy is a former member of ATT Council. She is the VAT partner in a mid-tier firm of accountants.  She is the co-author and general editor of the Lexis Nexis publication VAT in the EU and represents the ATT on the EU VAT Forum. Prior to working in practice Nancy worked for HM Customs & Excise as an assurance officer in both VAT and Excise and as part of the anti-avoidance team.  Nancy also worked as VAT manager for the BBC.

Glyn Edwards

Glyn is a VAT director with MHA MacIntyre Hudson LLP based in their Leicester and Birmingham offices. He specialises in dispute resolution and litigation and has worked with Counsel at the Court of Appeal and the Court of Justice of the EU. He is also part of MacIntyre Hudson's Motor VAT Advisory Team.

Mike Frost

Mike is an Indirect Tax Consultant at PKF Francis Clark with a focus on International Trade, particularly Customs Duty, Import VAT and Excise. He has provided advice to business of all shapes and sizes across the UK, from small startups to FTSE 100 listed groups. In addition to ATT Membership, he is a Chartered Tax Advisor (CTA) and Full Member of the Institute of Export and International Trade (MIEx).

Becky Hayes

Becky is a Partner and Head of VAT at Thomas Westcott based in the South West. She provides advice to all types of family businesses, companies and individuals on a broad range of VAT matters. Her particular specialisms include land and property, company reconstructions, the charities and not for profit sector and financial services. As well as VAT, Becky also specialises in Stamp Duty Land Tax and works closely with property lawyers and individuals throughout the UK on complex partnerships, SDLT reliefs and mixed use transactions.  

Jamie Jarrett

Jamie is an Associate Director for RSM UK with a particular focus and specialism on public and third sector VAT.  She has worked with many prominent charities and healthcare providers since 2010 providing both advisory and compliance support to a large portfolio of clients.

Christopher Lewis (Vice Chair)

Christopher is an Accountant with the Wrekin Housing Group. He is an ATT Prizewinner for the IHT, Trusts and Estates and VAT papers.

Hugh Mitchell

Hugh is an independent VAT consultant based in the West Country.  He is a Chartered Tax Adviser and a member of ICAEW and, before setting up his own practice, worked for national and regional accountancy firms.  He also writes technical articles for Lexis Nexis.

Stephen Taylor

Stephen is a partner in practice specialising in VAT. He is joint author of several CCH VAT publications. Stephen is a former Chair of the SW England Branch.

 

Contributors

In addition to the TSG and professional staff, we also draw on the experience of a wider pool of members who have agreed to become contributors.  We contact contributors by email for their views on consultations, draft legislation and similar tax matters.  The views and comments we receive from contributors are invaluable as they help to ensure that our responses to HMRC reflect the views of our membership and are informed by members’ practical experiences.

Our What is a contributor page sets out what we ask from our contributors.  If you would be interested in becoming a contributor please contact [email protected]. 

 

Professional Staff

The Technical Steering Group is supported by four Technical Officers who work to further the charitable objects of the ATT by advancing the education of ATT members and the general public with regards to taxation and contributing to the sound administration of the tax system. This includes:

  • Responding to relevant consultations and commenting on draft legislation.
  • Representing ATT members and the wider public in meetings with HMRC and other Government bodies.
  • Informing ATT members of the latest developments in taxation to help in with their work.
  • Writing technical articles for the ATT website, Tax Adviser magazine and other publications to educate members and the general public.
  • Producing content for the weekly ATT members' newsletter.
  • Producing Employer Focus - a regular newsletter covering a range of tax issues which affect employers.
  • Speaking at ATT branch events, conferences and other external events.
  • Liaising with the Chartered Institute of Taxation and Low Incomes Tax Reform Group Technical Officers.

Our Technical Officers are:

Emma Rawson (Director of Public Policy)

Emma was appointed Director of Public Policy in December 2024.  Prior to that, she served as an ATT Technical Officer for over seven years.  Her background is in business taxes.  She trained in the Big 4 and spent a short time working for a specialist consultancy firm before joining the ATT in 2017.  As Director of Public Policy, she has oversight of the Association’s tax technical and professional standards work.  Outside of work, she is also Chair of the Leeds Branch of the ATT and CIOT.

Helen Thornley

Helen has a focus on personal and capital taxes. Initially qualifying as a Chartered Accountant before moving to tax, she worked in practice as a private client consultant in a mid-tier firm until her appointment as a technical officer in 2017. Helen also has an interest in the history of tax.

Steven Pinhey

Steven's background is in tax investigations and enquiries work focusing primarily on private client and civil fraud cases.  He is a Chartered Tax Adviser and Fellow of the ATT and held a number of senior tax positions in London before forming his own tax disputes and resolution company. Steven joined the ATT as a technical officer in 2022.

David Wright

David has a particular focus on personal taxes, including capital taxes and trusts. He trained as a Chartered Accountant whilst working in the private client team at a Big 4 firm. After a short spell in industry, he moved back into practice where he specialised in personal tax at regional and mid-tier firms.   David joined the ATT as a technical officer in 2023.

Joint Working Groups with CIOT 

The ATT is also represented on a number of joint working groups with CIOT including:

  • The Digitalisation and Agent Services Committee (DASC)
  • Climate Change Working Group (CCWG)
  • The Cryptoassets Working Group