CIOT Council

A Register of Interests of Council members and senior staff is available for inspection at the CIOT office address.

All Council Members have to sign a code of conduct which can be viewed here.

  • Paul Aplin OBE
  • Gary Ashford
  • Susan Ball  (Vice-President)
  • Charlotte Barbour
  • John Barnett
  • Keith Bell
  • John Endacott
  • Tracy Easman

  • Glyn Fullelove (President)
  • Ian Hayes
  • Moira Kelly
  • Chris Lallemand
  • Daniel Lyons
  • Ray McCann (Immediate Past President)
  • Nikhil Mehta
  • Mary Monfries
  • Amanda Pearson
  • John Preston (Past President)
  • Peter Rayney (Deputy President)
  • Jonathan Riley

  • Jennifer Rimmer
  • Nichola Ross Martin
  • Mike Thexton
  • Penelope Tuck
  • John Voyez

Council Member biographies


Paul AplinPaul Aplin OBE

BSc (Hons) CTA (Fellow) FCA. Tax Partner AC Mole & Sons. Council Member since 2017. Deputy President of ICAEW. Former chairman of the ICAEW Tax Faculty and Tax Faculty Technical Committee.

Gary Ashford
Gary Ashford

CTA (Fellow), ATT. Partner (non-lawyer), Harbottle and Lewis LLP. Council Member since 2011. Member of Management of Taxes Sub-Committee, Professional Standards Committee, European Branch Committee and the Birmingham and West Midlands Branch Committee. CIOT representative CFE Professional Affairs Committee and attends the CFE General Assembly. Previously a Partner at Kinetic Partners and before that Partner, National Head of Tax Investigations and Disputes at RSM.  Previously Head of Tax Disputes for Central England at Grant Thornton.  Formerly a Tax Inspector at HM Revenue & Customs.

Susan Ball
Susan Ball (Vice-President)

ATT CTA (Fellow). Partner, Head of National Employers Advisory Services, Employment Tax/NIC, Reward & Expatriate Tax, Crowe Clark Whitehill LLP. Council member since 2017. Member of Employment Taxes Sub-Committee. Past Joint Chair and founder member of the CIOT/ATT Suffolk Branch. Writes and lectures on employment tax and NIC.


Charlotte Barbour

MA, CA, CTA (Fellow). Director of Taxation at ICAS, Edinburgh. CIOT Council member since 2019. Member of the CIOT Scottish Taxes Technical Committee. Author of ‘The Management of Taxes in Scotland’ published by Bloomsbury Professional. 


John Barnett
John Barnett

MA (Oxon) CTA (Fellow) TEP Solicitor. Partner and Head of Private Client and Tax at Burges Salmon, Bristol and London. Council member since 2014. Member and Former Chairman of Capital Gains Tax and Investment Income Sub-Committee. Member of the Succession Taxes Sub Committee.  Member of Technical Committee.  Former member of the GAAR Interim Panel.

Keith Bell
Keith Bell

CTA (Fellow), ATT. Consultant, Rickard Luckin Ltd. Council Member since 2008. Past Chair and ongoing member of Membership and Branches Committee. Member of Finance and General Purposes Committee and the Communications and Brand Management Committee. Past Chair and Past Secretary of Essex Branch. Chair of the Membership Committee of the Worshipful Company of Tax Advisers.


John Endacott
John Endacott

BSc (Econ) FCA CTA (Fellow). Partner, Head of Tax PKF Francis Clark. Council Member since 2016. Previously with PwC and KPMG. Member of the Membership and Branches Committee and the Digitalisation and Agent Strategy Working Group. Past CIOT Examiner.

Tracy Easman
Tracy Easman

CTA (Fellow), ATT (Fellow). Sole Practitioner. Council Member since 2018. ATT Deputy President, Professional Standards Committee, Finance & Operations Committee, Digital & Agent Strategy Working Group, Past Chair of the Sussex Branch.


Glynn Fullelove
Glyn Fullelove (President)

BA (Hons), CTA (Fellow), Chartered Accountant. Council member since 2014. Chaired Technical Committee from May 2016 until he became President of the Institute.  Previously held senior finance roles at a number of UK headquartered multi-national companies, including Williams plc, Invensys plc and Misys plc, former Group Corporate Services Director, Informa and a past Chairman of the Member Advisory Panel for Winmark’s Tax Director Network. Specialties: International Tax, M&A Taxation, Treasury Taxation, Tax Risk Management.


Moira Kelly
Moira Kelly

BAcc (HONS), CA, ALCM, CTA (Fellow). Senior Tax Manager, Anderson Anderson & Brown LLP. Council Member since 2013. Past Chairman and Member of Scotland Branch.

Ian Hayes
Ian Hayes

BA FCA FIIT CTA (Fellow). Independent VAT adviser specialising in property, charities and cross-border transactions. Council Member since 2012. Member of Professional Standards Committee and VAT & Indirect Tax Sub-Committee. Confederation Fiscale Européenne (CFE) Past Chairman of Professional Affairs Committee and, currently, Vice-President and Board member of CFE.


Chris Lallemand
Christopher Lallemand

BSc, CTA (Fellow), FCA. National Tax, Mazars. Formally at Smith & Wiliamson Ltd. Council Member since 2011. Past Chair of London Branch and Commerce & Industry Group. Member of Property Tax and Corporation Tax Technical Sub-Committees. Advisory Committee Member CIOT Commerce and Industry Group. Vice-Chair and member of Membership and Branches Committee.

Daniel Lyons
Daniel Lyons

BA, CTA (Fellow), Solicitor non-Practicing.  Tax Policy partner at Deloitte LLP, London. Council Member since 2011. Previously in the Solicitor's office at HM Customs & Excise. Member and Past Chair of the Education Committee. Chair of Examination Committee and member of Examination Review-Sub-Committee. Member of VAT and Indirect Tax Sub-Committee.

Ray McCann
Ray McCann (Immediate Past President)

CTA (Fellow), ATT. CIOT Vice-President. Partner at Joseph Hage Aaronson LLP, formally partner at New Quadrant Partners, London. Former Partner at Pinsent Masons. Previously Director of PwC and formerly an Assistant Director of HM Revenue & Customs. Council Member since 2012. Past Chair and Member of Professional Standards Committee. Member of the Anti-Money Laundering Working Party and Professional Indemnity Insurance Working Party.

Nikhil Mehta

LLB, Barrister, CTA (Fellow). Member of Gray’s Inn Tax Chambers, London. CIOT Council member since 2018. Previously in the Tax Department of Linklaters 1983-2002. The first UK tax partner at Cleary Gottlieb Steen & Hamilton. Chair of the CIOT Working Party for the Strategic Development of the Advanced Diploma in International Taxation (ADIT).


Ian Menzies-Conacher
Mary Monfries

ACA CTA (Fellow). Partner of PwC in the UK and was a member of the firm’s tax leadership team for eight years, firstly as Market Leader for the Private Business segment and then leading across the firm’s tax practice on policy and reputation. She now leads on tax reputation for PwC’s global tax network, leads the UK Private Client practice and is a member of the UK firm’s Supervisory Board. Council member since 2018.


Amanda Pearson
Amanda (Mandy) Pearson

BSc, CTA (Fellow), ACA. Tax Partner at KPMG in London. Previously specialised in Mergers and Acquisitions. Now responsible for Tax Risk and Policy at KPMG. Council member since 2014. Member of Professional Standards Committee.  Chair of Professional Conduct in Relation to Taxation Working Party.

John Preston
John Preston (Past President 2017-2018)

BSc, CTA (Fellow), FCA. former CIOT Deputy President, current CIOT President. A consultant, trustee and non-executive director. He retired from PwC in 2014 where he was a member of the Global Tax Leadership team responsible for External Relations, Regulation and Policy. Council member since 2012. Chair of the Institute’s Examination Committee, a past Chair and ongoing member of Education Committee and past Chair of Membership and Branches Committee. He has also chaired the Student Conference Working Party.

Peter Rayney
Peter Rayney (Deputy President)

CTA (Fellow), FCA TEP. Chartered Tax Adviser at Peter Rayney Tax Consulting. Previously at BDO LLP. Council Member since 2016. Member of the Education Committee and Capital Taxes Sub-Committee. Won the Chartered Institute of Taxation Fellowship Thesis prize for his thesis on "Selling companies for a deferred consideration (with particular reference to earn-outs)". Mid-Anglia Branch Vice-Chair. Past CIOT examiner. Currently chairs the ICAEW Tax Faculty’s Tax Technical Committee. Tax writer and speaker and lectures regularly at CIOT Conferences.

Jonathan RileyJonathan Riley

CTA (Fellow). Partner, National Head of Tax at Grant Thornton UK LLP. Council member since 2017. Member of HM Treasury Tax Professionals Forum and of Mid-Tier Agents Forum. Formerly a Tax Inspector at HM Revenue & Customs, Department of Trade & Industry, Coopers & Lybrand.

Jennie RimmerJennifer Rimmer (Jennie)

LLB (Hons), CTA (Fellow). Council Member since 2014. Member of the CIOT International Tax Committee and Corporate Tax Committee.  Member of the Worshipful Company of Tax Advisers. Head of Group Tax at R&Q. Member of the Tax Strategy Committee of the Association of British Insurers and Member of the Tax groups of the International Underwriting Association.  Member of the Editorial Board of Tax Journal.

Nichola Ross Martin
Nichola Ross Martin

CTA (Fellow), FCA. Tax Director, Ross Martin Tax Consultancy Ltd who provide an online tax service for medium and smaller sized firms of accountants and tax advisers. Council member since 2017. Supported the development of Gift Aid on the CIOT Website. Member of ATT Technical Steering Group.

Mike Thexton
Mike Thexton

CTA (Fellow), FCA. Director Thexton Training Ltd. Member of Council since 2016. Member of Examination Committee, past member of Education Committee. Past CIOT examiner. Writes and lectures on VAT and lectures at CIOT and ATT conferences


Penelope Tuck

BSc, PhD, CTA (Fellow), FCA. Professor of Accounting, Public Finance and Policy and Director of Research (Associate Dean for Research) at Birmingham Business School, University of Birmingham. CIOT Council member since 2019. She is a member of the Research Advisory Board of the Institute of Chartered Accountants in England and Wales and is a member of the Research Committee of the Chartered Association of Business Schools. Past member of CIOT Education Committee and Past Chair of the CIOT Research Grants Sub-Committee. Member of the Tax Research Network Steering Committee, an academic organisation of tax researchers. 


John Voyez
John Voyez

BSc (Hons) FIIT CTA (Fellow) FMAAT. VAT Partner Smith & Williamson LLP, London. Council Member since 2012. Member of VAT and Indirect Taxes Sub-Committee. Chairman of the Nexia Global Indirect Taxes Group, past editor of Tolleys VAT in Europe. CIOT representative on the CFE Fiscal Committee.





Jane Brothwood

Jane Brothwood, is currently Head of the Adjudicator’s Office. Jane has held a variety of posts across a long career in the civil service and she is also currently a panel member for the Cabinet Office, Infrastructure and Projects Authority assessing risks/readiness of major change programmes.



Quinton Quayle

Quinton Quayle, had a long career as a diplomat and is a former Ambassador to Romania and Thailand. He has extensive experience of being an observer, non-executive member and Board member of different professional bodies and organisations.