CIOT Council


Congratulations to Peter Rayney, the new President of CIOT.
Congratulations to Susan Ball – Deputy President and Gary Ashford – Vice President. 

Speaking at an online handover ceremony this week, Peter said that revenue protection, consumer protection, and the reputation of the tax profession all demand that tax avoidance schemes are ‘stamped out’.

He welcomed last week’s government proposal that all tax advisers should be required to have professional indemnity insurance - as professional body members already do – to provide basic protection for their clients.

In the speech, Peter also:

  • Praised Institute staff, volunteers and outgoing President Glyn Fullelove for their response to the coronavirus pandemic, thanking the Institute’s leaders for having ‘steered us through a potentially perilous year’;
  • Said that while he ‘can’t wait’ for physical branch meetings to restart the Institute should respond to the success of its online seminars and debates by keeping these going beyond the pandemic;
  • Promised the Institute’s continuing support to government and Parliament in their deliberations on tax reform.

To read more visit our press release

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 (Vice President)
  • Susan Ball  (Deputy President)
  • Charlotte Barbour
  • John Barnett
  • John Endacott
  • Tracy Easman

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

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

Council Member biographies


Paul AplinPaul Aplin OBE

  • BSc (Hons) CTA (Fellow) FCA
  • Recently retired Tax Partner
  • Council Member since 2017
  • Former President of ICAEW
  • Former chairman of the ICAEW Tax Faculty and Tax Faculty Technical Committee

Gary Ashford
Gary Ashford (Vice President)

  • CTA (Fellow), ATT 
  • Vice President CFE tax advisers Europe
  • Tax Partner, Harbottle & Lewis LLP
  • CIOT Council member since 2011
  • Member of Management of Taxes Sub-Committee 
  • Formerly Tax Inspector at HM Revenue & Customs, Head of Tax Disputes at Grant Thornton, and Partner at both Kinetic Partners and RSM.

Susan Ball
Susan Ball (Deputy President)

  • ATT CTA (Fellow)
  • Partner, Employment Tax/NIC, Reward & Expatriate Tax, RSM UK
  • Council member since 2017
  • Member of Employment Taxes 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 Tax, Trusts, and Family at Burges Salmon LLP, Bristol and London. Council member since 2014
  • Member and Former Private Client Committee
  • Chair of Technical Policy and Oversight Committee
  • Former member of the GAAR Interim Panel



John Endacott
John Endacott

  • Head of Tax at PKF Francis Clark
  • Associateship in 1994 and Fellowship following thesis on capital gains tax in 2003
  • Chartered Accountant in 1992 having trained in general practice in South Wales
  • Widely published including “Furnished Holiday Lets: A Tax Guide” and member of the editorial board of PSL Tax
  • Considerable experience of charities and a Lay Chapter Canon at Exeter Cathedral
  • Accountancy graduate of Cardiff University and former examiner of CIOT and ICAEW

Tracy Easman
Tracy Easman

  • CTA (Fellow), ATT (Fellow).
  • Sole Practitioner.
  • Council Member since 2018
  • Past ATT President
  • ATT Council member
  • Professional Standards Committee member 
  • (past chair), Chair of Finance & Operations Committee
  • Past Chair of the Sussex Branch
  • Currenlty on ExSG.


Glynn Fullelove
Glyn Fullelove (Immediate Past 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
  • 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)
  • Retired after a long career in tax, working in professional practice
  • Council member since 2013
  • Past Chair of Scotland Branch and Scottish Technical Committee

Ian Hayes
Ian Hayes

  • BA FCA FIIT CTA (Fellow) FRSA.
  • Consultant Tax Adviser, Author and online lecturer.
  • Council Member since 2012.
  • Chair Tax Technology Committee, CFE Tax Advisers Europe, Board member of CFE since 2008.
  • Past Chair Tax Faculty, Tax Technical Committee, Business Law Committee ICAEW.
  • Past Treasury VAT Adviser.
  • Retired Director Institute of Indirect Tax.


Chris Lallemand
Christopher Lallemand

  • Chairman of the membership and branches committee.
  • 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.
  • Vice-Chair of Corporation Tax Technical Committee
  • Member of Property Tax Technical Committee.
  • 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. 
  • 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 Indirect Taxes Committee.

Ray McCann
Ray McCann (Past President)


  • CTA (Fellow), ATT
  • Past President of CIOT (2018/2019)
  • Partner at Joseph Hage Aaronson LLP
  • Former 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
  • Past 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
  • Private Client partner and a member of the UK firm’s Supervisory Board
  • Council member since 2018.


Peter Rayney
Peter Rayney (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
  • 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, Corporate Tax Committee and Finance & Operations 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
  • 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, BA(Hons)
  • Director of Tiger Dog Media & Publishing Ltd and Ross Martin Tax Consultancy Limited
  • Council member since 2017
  • Member of Membership and Branches Committee

Mike Thexton
Mike Thexton

  • CTA (Fellow), FCA.
  • Director Thexton Training Ltd.
  • Member of Council since 2016. 
  • Vice-Chair of the Examinations 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
  • Member of the Research Advisory Board of the Institute of Chartered Accountants in England and Wales 
  • 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. 





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.