CIOT Council

6 Apr 2021

Council is the strategic governing body of the CIOT whose members are appointed through a nominations process. Those who serve on Council are trustees of a charity and have responsibilities under UK charity law. As part of this, each Council Member is asked to agree to abide by the CIOTs Code of Conduct for Council Members

Council members, as charity trustees, have a general duty to declare and manage conflicts of interest. A conflict of interest is any situation in which a charity trustee’s personal interests, or interests which they owe to another body, and those of the charity arise simultaneously or appear to conflict. Registers of interests are maintained for Council Members (Trustees) and Senior Staff. The registers are available here:

Register of Interests for Council Members (Trustees)

Register of Interests for Senior Staff


Presidential Team and Council


Peter Rayney

CTA (Fellow), FCA TEP. Principal at Peter Rayney Tax Consulting. Council Member since 2016. Previously at BDO LLP. Chair of the Conferences Working Party, Joint Chair of the Officers and Senior Staff Forum and Chair of Officers Group. Mid-Anglia Branch Vice-Chair. Past CIOT examiner. Currently chairs the ICAEW Tax Faculty’s Tax Technical Committee.

Deputy President

Susan Ball

CTA (Fellow), ATT. Tax Partner, RSM. Council member since 2017. Member of the Employment Taxes Committee, Examination Committee, Joint Officers and Senior Staff Forum and Officers Group. Past Joint Chair and founder member of the CIOT/ATT Suffolk Branch. Writes and lectures on employment tax and NIC.

Vice President

Gary Ashford

CTA (Fellow), ATT. Partner (non-lawyer), Harbottle and Lewis LLP. Council Member since 2011. Member of the Joint Officers and Senior Staff Forum, the Management of Taxes Committee and Officers Group. Member of CFE Executive Board, CIOT representative at CFE Professional Affairs Committee. Formerly a Tax Inspector at HM Revenue & Customs.

Immediate Past President

Glyn Fullelove

BA (Hons), CTA (Fellow), ACA. Council member since 2014. Member of the International Taxes Committee, Joint Officers and Senior Staff Forum, Officers Group, the Performance and Remuneration Committee, the Professional Conduct in Relation to Taxation Working Party and the Technical Policy and Oversight Committee. Senior technical writer, Croner-i. Former chair Technical Committee. Former Group Corporate Services director, Informa PLC and previously held senior finance roles at UK multi-nationals including Williams plc, Invensys plc and Misys plc. Independent Observer, HMRC’s Professional Standards Committee

Paul Aplin OBE

BSc (Hons), CTA (Fellow) FCA. Formerly Tax Partner AC Mole & Sons. Council Member since 2017. Past President of ICAEW (2018-19). Former Chair of the ICAEW Tax Faculty and Tax Faculty Technical Committee. Member of Administrative Burdens Advisory Board of HMRC. Member of the Audit and Risk Committee and the Education Technology Working Group.

Charlotte Barbour

MA, CA, CTA (Fellow). Director of Regulatory Authorisations at ICAS, Edinburgh. CIOT Council member since 2019. Chair of the Nominations Committee, Member of the Professional Standards in Relation to Taxation Working Group, the Scottish Technical Committee and the Technical Policy and Oversight Committee. Author of ‘The Management of Taxes in Scotland’ published by Bloomsbury Professional.

John Barnett

MA (Oxon) CTA (Fellow), TEP, Solicitor. Partner and Head of Private Client and Tax at Burges Salmon. Council member since 2014. Chair of the Technical Policy and Oversight Committee, Member of the Pension Working Group, the Private Client (International) Committee and the Private Client (UK) Committee. Former member of the GAAR Interim Panel.

Joanna Bello

LLB (Hons), CTA (Fellow). A partner at PwC since 2010 Jo has been the EMEA Indirect taxes leader and until recently Global Indirect taxes leader. She specialised in working with large multinationals and has also undertaken a number of secondments to clients including those in start-up situations, financial services and for a FTSE top 10. Jo has worked as people partner for top tier tax and still remains involved in this area for the firm. Council member since 2021. She is a former CTA examiner.

Tracy Easman

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

John Endacott

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

Ian Hayes

BA FCA FIIT CTA (Fellow). Independent VAT adviser. Council Member since 2012. Chair of the Education Technology Working Party. Vice-President and Board member of Confederation Fiscale Européenne (CFE); Past Chair of CFE Professional Affairs Committee.

Sarah Hewson

LLB (Hons), CTA (Fellow), ATT. UK Employment Tax Technical Lead, Vialto Partners, having started her tax career as a tax lawyer at an international law firm before moving to the Big Four to specialise in employment taxes. Council member since 2021. Regularly presents on employment taxes and contributes articles to a variety of publications. Chair of London Branch, member of Joint Branches Committee and the Employment Tax Technical Committee.

Mobeen Ismail

BSc (Hons), CA, CTA (Fellow). Managing Director in a practice he started in 2015 (Reed Dawson - Chartered Accountants). Council member since 2021. Mobeen trained as a Chartered Accountant and Tax Adviser with KPMG.

Christopher Lallemand

BSc, CTA (Fellow), FCA. National Tax, Mazars. Council Member since 2011. Formally at Smith & Williamson Ltd. Chair of the Membership and Branches Committee, Vice Chair of the Corporate Taxes Committee, Member of the Commerce and Industry Group Branch, the Corporate Taxes Committees, the EU & Human Rights Working Group, the Indirect Taxes Committee, the Property Taxes Committee and the Technical Policy and Oversight Committee (M)

Daniel Lyons

BA, CTA (Fellow), Solicitor (non-practising). Formerly Tax Policy partner at Deloitte LLP. Council Member since 2011. Formerly Solicitor's office at HM Customs & Excise. Chair of the Examination Committee, Member of the Examination Review sub-committee and Indirect Taxes Committee. Past chair of the Education Committee.

Ashley Makoni

BSc (Hons), CTA (Fellow), FCCA. Tax Director at Duff and Phelps Ltd with a main focus on international tax with an emphasis on corporate taxes. Immediately prior to this she was Head of Group Tax and Partnership Accounting at CMS. Council member since 2021. Ashley has volunteered with various charities in the past and other roles held include Council Member roles with the Salvation Army, a Company Secretarial role with Visio Corporate Ltd, mentoring roles with various organisations including her current mentoring role with Reach Out.

past president

Ray McCann

CTA (Fellow), ATT. Formerly partner at Joseph Hage Aaronson LLP. Council Member since 2012. Formerly an Assistant Director of HM Revenue & Customs; partner at New Quadrant Partners and at Pinsent Masons. Chair of the Education Committee, Member of the Equality, Diversity and Inclusion Committee and past Chair and member of Professional Standards Committee.

Nikhil Mehta

LLB, CTA (Fellow). Barrister, member of Gray’s Inn Tax Chambers. Council member since 2018. Previously partner, Linklaters and at Cleary Gottlieb Steen & Hamilton. Member of the International Taxes Committee and Technical Policy and Oversight Committee. Member of the Equality, Diversity and Inclusion Committee, and LITRG Panel, past ADIT examiner.

Jonathan Riley

CTA (Fellow). Partner, Grant Thornton UK LLP. Council member since 2017. Past Chair of the Low Incomes and Tax Reform Group and Member of the Professional Standards Committee. Member of HM Treasury’s Tax Professionals Forum and of Mid-Tier Agents Forum. Formerly a Tax Inspector at HM Revenue & Customs, Department of Trade & Industry, Coopers & Lybrand.

Jennie Rimmer

LLB (Hons), CTA (Fellow). Group Head of Tax, Canopius. Council Member since 2014. Member of the Corporate Taxes Committee, the Finance and Operations Committee, the International Tax Committee and the Membership and Branches Committee. Association of British Insurers and the International Underwriting Association’s Tax groups. Member, Tax Journal Editorial Board.

Nichola Ross Martin

CTA (Fellow), FCA. Tax Director, Ross Martin Tax Consultancy Ltd, providing an online tax service for medium and smaller firms of tax advisers. Council member since 2017. Member of the Membership and Branches Committee. Member of ATT Technical Steering Group.

Chris Shrubsole

BSc, Exec MBA, CTA (Fellow). Lead Business Learning Partner for KPMG Tax and Legal. Chris started his career in tax with KPMG and a few years after qualifying was seconded to the Tax Learning and Development function. He has taught on a wide variety of taxes across both Corporate and Indirect Tax and been heavily involved in the design and delivery of Ethics and Business skills programmes. He a passionate promoter of inclusion and opportunities for all. In 2017 Chris was appointed by the Department for Education to become a member of the Accounting T Level Panel which is responsible for developing the outline content for new T Levels being introduced in England. Council member since 2021. Member of the ADIT Sub-Committee.

Mike Thexton

CTA (Fellow), FCA. Director, Thexton Training Ltd. Council member since 2016. Vice Chair of the Examination Committee and Member of the Indirect Taxes 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 & Policy, Birmingham Business School, University of Birmingham. Council member since 2019. Member of the Nominations Committee. Vice Chair of the Research Advisory Board, ICAEW and member of the Research Committee, Chartered Association of Business Schools. Past member of Education Committee.