The CIOT's spokespeople can be contacted for media comment via the CIOT's External Relations Team (contact details at the bottom of this page)

The Officers


The President 

Glyn Fullelove has worked for over thirty years in tax, and is a Chartered Accountant as well as a Chartered Tax Adviser. He qualified with Arthur Andersen, and was Head of International Taxation for Robson Rhodes before moving into commerce. He has had Head of  Tax roles at four UK headquartered quoted FTSE 250 or FTSE 100 companies, most recently with Informa plc until September 2018. As well as his CIOT duties, Glyn currently also undertakes freelance tax training and digital publishing work.

Glyn has been active as a volunteer on CIOT technical matters for over fifteen years and chaired the Technical Committee from May 2016 until he became President of the Institute in May 2019. He is well known as a speaker at tax conferences, especially on digital taxation and the taxation of multi-national enterprises.


Deputy President

Peter Rayney practices as an independent tax consultant. His main specialisms are corporate tax, company reorganisations, corporate finance tax (including company sales and acquisitions) and all aspects of owner managed business taxation.

Peter worked at BDO LLP for nearly 20 years, acting most recently as their National Tax Technical Partner.

He is a widely-recognised tax author and lecturer and regularly contributes to the professional press. He has now won Taxation's 'Tax Writer of the Year' award an unprecedented three times in 2002, 2014 and 2018.

Also, in 1994, Peter 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)". The firm was also short-listed in the 'Tax Consultancy Firm Of The Year' at the 2014 Taxation Awards.

Peter currently chairs the ICAEW Tax Faculty's Technical Committee.



Susan Ball ATT CTA (Fellow). Partner, Head of National Employers Advisory Services, Employment Tax/NIC, Reward & Expatriate Tax, Crowe UK 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.



Tax Policy Director

John Cullinane has been Tax Policy Director for the Chartered Institute of Taxation since September 2015. Before that he was a senior tax partner at Deloitte for 13 years, and before that at Andersen, specialising in financial services and advice to governments. In the 1980s John was a policy adviser at the then Department of Employment, having previously studied Philosophy and Economics at Wadham College, Oxford.

John was elected President of the CIOT 2006-07.


Chief Executive

Helen Whiteman joined the CIOT in September 2019 following being Chief Executive of CILEx Regulation Limited, a role she held since 2015.

She studied Law at De Montfort University, before undertaking a Masters in IT at the University of Warwick. After initially working in investment marketing and PR, then lecturing in law and e-business, she joined the legal field managing practice development and marketing for a law firm in Leicester.

She joined CILEx in 2008 as Head of Corporate Affairs having served as Director of Member Services at LawNet. She became Chief Operating Officer at CILEx in 2012, and was responsible for overseeing CILEx’s membership, qualifications, journal, international and regulatory affairs functions.

Helen became a volunteer trustee for legal charity, LawCare, in January 2019 and is a MHFA Mental Health First Aider.

Low Incomes Tax Reform Group



Jonathan Riley is Chair of the Low Incomes Tax Reform Group (LITRG). He is a Partner, Leader of Quality and Reputation, at Grant Thornton.

Building on his early years as inspector of taxes and as a senior policy adviser to the president of the board of trade, and then working in various parts of the country, he has more than 30 years' experience advising on a range of tax issues relating to disposals, acquisitions, AIM, anti-avoidance, capital allowances, capital gains tax, and property tax.


Head of LITRG Team

Victoria Todd, Head of the LITRG team and CTA (Fellow). Joined LITRG in 2004. In 2016, Victoria was appointed to the Social Security Advisory Committee. Previously Victoria worked in various welfare rights roles. Along with Jane Booth, Victoria runs our award winning www.revenuebenefits.org.uk website.





John Barnett

John Barnett is a Partner at Burges Salmon in the Private Client and Wealth Structuring department. John specialises in both International and corporate tax. In 2013 John was appointed by HMRC to the interim panel set up to approve guidance on the new General Anti-Abuse Rule (GAAR). John is a member of the CIOT's Council and Chair of the Techical Committee.

Colin Ben-Nathan

Colin Ben-Nathan is a Chartered Accountant and Chartered Tax Adviser specialising in Employment Taxes in a UK and international context and taking a particular interest in the financial sector. Colin is Chair of the Employment Taxes Sub-Committee and a tax partner at KPMG LLP.

Matthew Brown

Matthew Brown is a Technical Officer for the chartered Institute of Taxation’s Employment Taxes and Owner Managed Businesses Sub-Committees. Matthew specialises in employment taxes (including the PAYE system and NICs, the taxation of benefits-in-kind, expenses and termination payments, and the taxation of pensions and pension contributions) as well as the taxation of sole traders and small partnerships. Matthew previously worked for Capita Assistance and started his tax career at Barclays Personal Tax Service.

John Bunker

John Bunker is Head of Private Client Knowledge Management of Irwin Mitchell LLP and also a freelance lecturer. With 30 years of experience as a solicitor specialising in wills, trusts, estate and tax planning,  and 25 years as a Chartered Tax Adviser, John serves on the Chartered Institute of Taxation’s Succession Taxes Sub-committee, of which he is chair, HMRC’s Capital Taxes Liaison Group and TACT’s Private Trusts Committee.

John moved in 2012 to his role, responsible for technical development and know-how, for Thomas Eggar’s 100 strong Private Client team, after 23 years as a partner. This role developed within Irwin Mitchell Private Wealth to include the former Berkeley Law and Sheffield head office teams.

Alongside this John has developed external training work in a freelance capacity, for local law societies, branches of CIOT, STEP, SFE and other professional groups, as well as MBL, CLT, SJ Live, the Ark Group, and individual firms.

Emma Chamberlain

Emma is a Fellow of CIOT, joint Chair of the CIOT's Capital Gains Tax & Investment Income and Succession Taxes Sub-Committee's and STEP Technical Committee. Emma is also co-author with Chris Whitehouse of Trust Taxation and Estate Planning 4th edition (Sweet and Maxwell); Dymond’s Capital Taxes (Sweet & Maxwell); Pre-Owned Assests and Estate Planning (Sweet & Maxwell); and is co-author of the Mirrlees Report IFS Wealth and Wealth Transfer Taxes (OUP).

Chris Davidson

Chris Davidson CBE is a tax director at KPMG where he advises a wide range of clients in managing their relationships with HMRC, including dispute resolution, and on preparing for the new failure to prevent evasion offences. Chris has spent over forty years in tax, most of it with HMRC where he was deputy director of Large Business Service with responsibility for the financial sector and finally Head of Anti/ Avoidance Group until 2014. He led the OECD Tax Intermediaries Study 2006-07. Chris chairs the Management of Taxes Sub-committee.

Alexander Garden

Alexander Garden is Chairman of Turcan Connell, Solicitors, Edinburgh.  He specialises in tax and succession advice for high net worth individuals and their families, including entrepreneurs, business owners and land owners. Alexander Chairs the Institute’s Scottish Technical Committee and also sits on the Succession Taxes Sub-Committee.  He is accredited by the Law Society of Scotland as a specialist in Trust Law and co-authors the Bloomsbury Professional tax annual Trusts and Estates in Scotland.

Mark Groom

Mark Groom is an employment tax partner in Deloitte’s Reward group, with over 25 years’ experience, based in London, advising across all areas of pay, incentives, benefits and expenses, and specialising in employment status, IR35 and agency legislation.  He is currently focussed on ensuring his firm and his clients are ready for the IR35 changes in April 2020. Mark is Vice-Chairman of the Employment Taxes Sub-Committee of the Chartered Institute of Taxation.  He has presented to MPs on employment status and the gig economy, co-authors the Tolley’s Finance Act Handbook, and is a regular media commentator and speaker at conferences on employment tax issues. 

Ray McCann

Ray McCann is a partner in the Joseph Hage Aaronson LLP, having formerly been a partner in London law firm New Quadrant partners and before that an HMRC Inspector. Ray is a member of the CIOT/ATT Joint Professional Standards Committee and was Chairman of the Committee between 2013 and 2015. Ray acts for both private wealth and corporate tax clients mainly in relation to disputes with HMRC. Ray also assists Tax Help and regularly speaks at conferences and other events. Ray was elected CIOT President 2018-2019. As well as CIOT Ray is a member of the Association of Taxation Technicians and the Chartered Management Institute.

Malachy McLernon

Malachy McLernon is a fellow of Chartered Accountants Ireland and is a Chartered Tax Adviser. He is an equity director in all Ireland based firm PKF-FPM Limited and is the current Chairman on the Northern Ireland Branch of the CIOT. Malachy is also Chair of the Branch Network and Chair of the Joint Branches Sub-Committee.  He has over 20 year’s experience advising a broad range of private sector business's and their stakeholders to structure their tax affairs in an efficient and practical way. 

Alan McLintock

Alan McLintock is a VAT specialist with almost 30 years of VAT experience including time as a Senior Officer in HMRC, in practice (a director in the Big 4) but predominantly has spent most of his career within commerce covering VAT issues in Europe and to a lesser extent in other parts of the world.  For most of his time in commerce Alan was a Senior Director of Taxes for a US multinational focussing in services and travel but since 2012 is a Senior VAT Manager with Ford Motor Company. Alan is Chair of the Indirect Tax Sub-committee (June 2017) and was Vice Chair 2013-17. 

Pete Miller

Pete formed The Miller Partnership in April 2011 to offer expert advice to other advisers on all business and corporate tax issues. Pete’s specialist areas include distributions, partnerships, the transactions in securities rules, reorganisations, reconstructions, Patent Box, HMRC clearances, disguised remuneration and the taxation of intangible assets.

Pete speaks and writes regularly on tax issues. He is a member of the Editorial Boards of Taxation, The Tax Journal and Simon’s Taxes and a Consulting Editor to TolleyGuidance, and has recently been appointed as General Editor of Whiteman and Sherry on Capital Gains Tax.

Pete is Chair of the CIOT's Owner Managed Business Sub-committee.

Lakshmi Narain

Lakshmi Narain is Chair of the South Wales Branch and was the inaugural Chair of the Stamp Taxes Practitioner Group. Lakshmi had been actively involved as a member of the Technical Experts Group supporting the Welsh Government and was the Expert Adviser to the Finance Committee for both the Tax Collection and Management (Wales) Act 2016 and the Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Act 2017.

Lakshmi is also Chair of the CIOT's Welsh Technical Committee.

Tina Riches

Tina Riches is the National Tax Partner at Smith & Williamson LLP. She has responsibility for Smith & Williamson's tax technology developments, including the firm's response to HMRC's making tax digital project and the related tax media work.
Tina has over 30 years’ experience in the accountancy profession, predominantly dealing with digital developments and the tax affairs of individuals, owner-managed businesses (OMB) and tax policy.
Previously she was technical director at the Chartered Institute of Taxation (CIOT). She has been and continues to be a member of various HMRC consultative committees.
Tina is currently the Chair of the CIOT’s Digital Working Group and is a member of its Technical Committee. Tina also previously chaired the CIOT's OMB Technical Sub-committee and was a member of the joint Standards Committee of the CIOT and Association of Taxation Technicians (ATT).

Adrian Rudd

Adrian Rudd is a Barrister, Chartered Accountant and Chartered Tax Adviser. He is Tax Director in the Tax Policy team at PwC, and is particularly interested in corporate taxes, capital gains tax, capital allowances and stamp duties. Adrian regularly writes and lectures about tax. He is Chair of the Digitalisation and Agent Strategy Working Group and Vice-Chair of the Technical Committee.

Linda Skilbeck

Linda Skilbeck is Vice-Chair of CIOT’s Indirect Taxes Sub-committee.

Linda combined this role with her job as Senior Manager in the charity and not-for-profit team at Buzzacott. With over 30 years’ experience in VAT, in both ‘big four’ and smaller accountancy firms, Linda advises on all areas of VAT, and specialises in charities, education, not-for-profit bodies and arts and cultural organisations. She has expertise in land and property, capital projects, partial exemption and VAT recovery, and in handling VAT disputes with HMRC.

Brian Slater

Brian Slater is a part time consultant to Howard Kennedy and Hewitson Moorhead.  He specialises in commercial tax advice mainly related to property related taxes.

Brian is Chair of the Property Taxes Sub-committee 

Ritchie Tout

Ritchie Tout is Vice-Chair of the Welsh Technical Committee.

Ritchie is a Director in the tax team in Mazars’ central region specialising in transaction-related, share-related and employee reward matters. Ritchie, a CTA, was most recently chair of the South Wales branch of the Chartered Institute of Taxation for five years until May 2015.

Joanne Walker

Joanne Walker ACA ATT CTA is a Technical Officer for LITRG and the Scottish Technical Sub-Committee of the CIOT. Her main focus is on Scottish taxes for both LITRG and CIOT, as well as compliance for LITRG.  Joanne sits on the steering group of the Scottish Taxes Policy Forum, a joint initiative between the CIOT and ICAS, which was set up to collaborate on technical analysis of Scottish tax matters.

Richard Wild

Richard Wild is the Head of the CIOT Tax Technical Team and Technical Officer for the Working Together Sub-committee and Tax Adviser Sub-committee.

His tax career has spanned over 20 years, mainly in Indirect Taxes, including roles in a Big 4 litigation team, and as an Anti-Avoidance Adviser with HMRC. Richard joined the CIOT in November 2015, and heads up the team of Technical Officers who work across a wide range of taxes. Prior to specialising in tax, Richard qualified as an Accounting Technician, and then a Chartered Accountant.

Jeremy Woolf

Jeremy Woolf is a Barrister practicing in all areas of tax including negligence and judicial review proceedings raising tax issues. Among the areas that particularly interest him are judicial review, European Community and human rights law. He has been appointed as the CIOT representative on the Indirect Tax Sub-committee of the Confederation Fiscale Europeenne and is currently chair of its indirect tax committee and one of its representatives on the European Commission VAT expert group. He is also chair of the EU and Human Rights Sub-Committee and was made a fellow of the Institute of Indirect Taxation. He is a co-author of "Zamir and Woolf: The Declaratory Judgment"  a contributor to "Civil Appeals" and a former contributor to "Potter & Monroe's Tax Planning",  De Smith's Judicial Review, Simons Taxes and De Voil's Indirect Tax Service.

Press Office

Head of External Relations - George Crozier

George Crozier is Head of External Relations for the Chartered Institute of Taxation, for the Association of Taxation Technicians (ATT, the CIOT's sister body) and for the Low Incomes Tax Reform Group (LITRG, an initiative of the CIOT). He manages the Institute's relations with the media as well as with politicians, opinion formers and other relevant bodies. He has worked for the Institute since 2009, having previously worked as a speechwriter and senior communications adviser for a major political party. He tweets on tax matters at @GeorgeTweetsTax. 

External Relations Officer - Hamant Verma

Hamant Verma is a former editor of Eastern Eye, for many years part of the biggest ethnic media group in Europe. He has worked as a journalist at mainstream local, regional and national outlets across print and broadcast media. He has worked in public relations for a local authority, a trade union, and two regulators and at Social Enterprise UK. He joined the CIOT's External Relations team in 2015.

Scotland External Relations & Branch Support Manager - Chris Young

Chris Young is a policy and public affairs professional with more than 10 years’ experience in the UK and USA. He became the CIOT's first full-time Scottish External Relations Officer when he joined in September 2016 from one of Scotland’s largest independent public relations and public affairs consultancies, where he held the role of Public Affairs Account Manager.

Media enquiries for the CIOT should be directed in the first instance to Hamant (hverma [at] ciot.org.uk / 020 7340 2702), unless they relate specifically to Scotland in which case they should be directed to Chris (cyoung [at] ciot.org.uk / 07900 241584). George can be contacted at gcrozier [at] ciot.org.uk or on 020 7340 0569.