THE CHARTERED INSTITUTE OF TAXATION MAY 2021 - ADVANCED TECHNICAL: TAXATION OF OWNER-MANAGED
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THE CHARTERED INSTITUTE OF TAXATION
MAY 2021 – ADVANCED TECHNICAL: TAXATION OF OWNER-MANAGED
BUSINESSES
A B (cont’d)
Abbott J (Chester) Balciute G (Manchester)
Adam-Akhtar R (Manchester) Ballaster T (Beckenham)
Adebambo I (London) Balogun S (Chatham)
Adlard E (Hull) Bancroft S (Burton-On-Trent)
Afari S (London) Barak T (London)
Ahmed A (Leeds) Barratt E (Woodford Green)
Akhtar N (Rossendale) Bayliss T (Belfast)
Akhtar W (London) Beal E (Amersham)
Akhter F (London) Beams N (St Albans)
Al-Attar Y (Witney) Beckinsale T (Cardiff)
Alexander M (Glasgow) Beddall S (Kingswinford)
Ali Mya (London) Beedham D (Wellingborough)
Allawi M (London) Beeke S C (Carshalton)
Allen J (Southend-On-Sea) Beeson M (Wolverhampton)
Allison E (Bristol) Bevis G (Bristol)
Allsop L (Cobham) Bhusari M (London)
Alun-Jones T (London) Bird A (Leicester)
Amaihe R (Oswestry) Bishnoi H (London)
Andreca M (Leeds) Blades A (Portsmouth)
Andrews E (Kent) Blakeman P (Manchester)
Ang C T (Birmingham) Bointon S (Birmingham)
Annette Z J (Bristol) Bonner C (Glasgow)
Antley-Slater N (Warrington) Boothman L (Gravesend)
Anton J (Aberdeen) Botting D (Stevenage)
Appleyard M J (Lincoln) Brace E (Liphook)
Argo W (Rickmansworth) Bradshaw H (St Peter Port, Guernsey)
Arif S (Derby) Bramley C (Rugby)
Arole A A (Harrow) Brania K (Chesterfield)
Asbury E (Atherstone) Brett R (Macclesfield)
Ashton C (Skelmersdale) Broad R (Manchester)
Asif S (London) Broderick M J (Bicester)
Atherden M (London) Brooker J W S (Reigate)
Atherton P (Bristol) Brooker R O (Surbiton)
Attwood J (Hereford) Brown D (Glasgow)
Aulak D (Birmingham) Brown E (Brighton)
Azad Z (Chesham) Brown G (Yate)
Brown L (Blackpool)
B Brown L (Horsham)
Broxup J L (Salisbury)
Babafunso T (Manchester) Bryant S (Tunbridge Wells)
Baines L A (Leeds) Buck S (Ilkeston)
Baker C (Deal) Buller G (London)
Balachandran K (London) Burger J (Birmingham)
Balciute G (Bristol) Burn O (Gateshead)B (cont’d) D
Butler L (Bedfont) D'Agostino M (Northampton)
Byrne D (Glasgow) Dalton A (Antrim)
Damron L (Emsworth)
C Darling J (Ballyclare)
Darvill R (St. Leonards-On-Sea)
Cadd S (Plymouth) Davies H (Bristol)
Cain O (Surbiton) Davies K (Huntingdon)
Calladine C (Southampton) Davies T (Bridgend)
Campbell H (Glasgow) Davis J (Ipswich)
Campbell N (Inverness) Day J (Esher)
Carnegie G (London) Day L (Doncaster)
Carswell G (Brentwood) Dennis D (Southampton)
Carter J (Nottingham) Dennison F (Grange-Over-Sands)
Casey L (Sutton) Desai M A (London)
Cattermole S (London) Dhanjal G (Walsall)
Chan C (Edinburgh) Dhesi R (London)
Chan L K (Hong Kong) Dicken S (Middlesbrough)
Charlotte T (Borehamwood) Disley A (Ellesmere Port)
Chauhan R (Enfield) Dissanaike A (Pinner)
Chawla A (Heston) Ditton J (Brixton)
Chen I (Southampton) Dixon T (Guildford)
Chen S (Andover) Dobson O (Swindon)
Chen X (London) Dodge I (Berkhamsted)
Cheung M Y (Manchester) Douglas-Lamb E (Warwick)
Chopra A (Isleworth) Dray C (Rochester)
Christian G (Kirk Michael, Isle of Man) Drummond L (Kingussie)
Christian R (Edinburgh) Dudden K (London)
Clark J (Aberdeen) Duncan B (London)
Clark J (Gillingham) Duncan C (Horsham)
Clement L (Camelford) Dunn R (Newbury)
Cogan M (Bristol) Dunning C (Leeds)
Coleman E (Oakham)
Collins H (London) E
Constantin M M (Leeds)
Cook S (Spalding) Eagle C (Bishops Stortford)
Coombe B (Manchester) Edwards H (Brentford)
Cooper A J (York) Emerson S (Harrogate)
Coulson L (Bristol) Emerson S (Norwich)
Coulter E (Newport) Emery D (Dorking)
Cox G (London) English D (Thornton Heath)
Crossan E (Antrim) Fallon B (London)
Cruces Romero A (London) Fallon Z (London)
Cruickshank J (Edinburgh) Fan M (Bristol)
Curry C (Littlehampton) Faux V (Fleet)
Curtis-Evans H (Manchester) Fearon M (Carlisle)
Cyna S (Borehamwood) Finch H (Port Erin, Isle of Man)
Flather T (London)
Flew K (Tintagel)
Fogou T (London)F (cont’d) H (cont’d)
Foster C (Gravesend) Harman R (Romsey)
Franklin L (Wokingham) Harries C (London)
Freke R (Bournemouth) Harrison E (Sunderland)
Furness M (Helston) Harte C J (Middlesbrough)
Hartley A (Leeds)
G Hashmani H (London)
Hathaway D (Peel)
Galia U A (Birmingham) Hayes L (Sheffield)
Gao J (Edinburgh) Heer H (Chinnor)
Gardner R (London) Henderson L (Much Wenlock)
Getley C (St. Neots) Henry R (Strabane)
Gibson-Long C (Nottingham) Henville D (Cullompton)
Glover C (Guildford) Hess A (Hull)
Godwin R (Bexhill-On-Sea) Hicks A (Worcester)
Golding C (London) Higgins A (Barnsley)
Gorman T (Southampton) Higinbotham A (Congleton)
Goscomb J (Manchester) Hill C (Belfast)
Gould K (Exeter) Hill T (Wolverhampton)
Gray A (Newtownards) Hills S (Exmouth)
Gray N L (Kelso) Hindley B (Inverness)
Green J N (London) Hinson M (Brough)
Greenhill L C (Maidstone) Holloway E M (Maidenhead)
Greenwood E (Newport) Homer L (Birmingham)
Grewal P (London) Hooper R (Stanford-Le-Hope)
Griffin P (Waltham Cross) Hopkins H (Willand)
Griffiths A (Barton On Sea) Horne R (Reading)
Griffiths L (Barton On Sea) Hoult A (Leeds)
Grogan S (Southport) Houri D (Stanmore)
Gu W (London) Howarth J (Darlington)
Gupta G (New Delhi, India) Hughes T (London)
Hughesman J (London)
H Hulme R D S (Stockport)
Hunt E (London)
Ha S (London) Hurren J (St Albans)
Hafeez S (Luton) Hussain A (Nottingham)
Hagreen J (Whitehaven) Hutt C (Guidford)
Hale L (Walsall) Hyslop G (Edinburgh)
Halford D (Dursley)
Hall C (Bridgend) I
Halliday R (Pontyclun)
Hallows A (Henfield) Imran M (London)
Halls J (March) Inderbitzin-Stone J (Brighton)
Hancock C (Newcastle Under Lyme) Islam S (Sutton)
Hancock K (Callington)
Hand H (Penryn)
Hanrahan A (London)
Hanrahan G (Lewes)
Hardern R (Henley-On-Thames)
Hardy C (Barnsley)J L (cont’d)
Jacobs T (Manchester) Lienhart Ortega A (London)
Jain S (London) Lindsay A (Paisley)
Jakovleva K (Rushden) Lo My (Oswestry)
James B (Belfast) Lodge L (Gateshead)
Jarvis O G (Norwich) Lomas R (Peterborough)
Jinks G (Chesterfield) Lovegrove T (Hereford)
Jones D (Wrexham) Luck G L (Paignton)
Jones E J (Hengoed)
Jones G (Weymouth) M
Jones L (Romford)
Jones M (Blackburn) Macdonald C (Glasgow)
Jones M (Stafford) Mackreth J (Liverpool)
Jones S (Southampton) Macphee O (Castle Donington)
Jones S T R (Leamington Spa) Madeley C (Truro)
Jones V (Pudsey) Mahomed F (Surbiton)
Mai L (Bristol)
K Mann R (London)
Mann R (Slough)
Kainth K (Coventry) Manokumar D (Greenford)
Kalispera C (Enfield) Manton H (Huntingdon)
Kanesalingam D (Ilford) Marshall A (Stockport)
Karunanithy R (Edmonton Green) Martin S (Bristol)
Kaur J (London) Martins C (London)
Kaur S (Rochester) Maru C (Langdon Hills)
Kelly C (London) Mason B (Southampton)
Kelly J (Carrickfergus) Matterface H (Tonbridge)
Kennedy B (Manchester) Mcadam J (Liverpool)
Khan A (Crewe) Mccann R (London)
Khan A (Solihull) Mccarthy A (Hinckley)
Kinder E (London) Mccolgan S (Craigavon)
King D (Belfast) Mccormack L (London)
Kinghan L (Newtownabbey) Mcgaughey C (Derry)
Knaggs C (Belfast) Mcgee K (Glasgow)
Krasteva H (London) Mcguinness R (Bo'Ness)
Mcintyre I (Ipswich)
L Mckeever Sr (Lisburn)
Mckeown A (Antrim)
Lalji B (Wembley) Mclaughlin L (East Kilbride)
Lamb H (Newcastle Upon Tyne) Mclean A (Nottingham)
Lamichhane P (Watford) Mcleod D (Crieff)
Lan Pak Kee K L F A (Tunbridge Wells) Mcleod M (London)
Langridge S (Reading) Mcmanus K (Farnborough)
Lau C H (London) Mcmurran C (Belfast)
Laughton O (Aylesham) Mcnicholas C (Woodford Green)
Law G (Milton Keynes) Mehta P (Bradford)
Lewis J (Cardiff) Menezes V (Cambridge)
Lewis R (Edinburgh) Milanova A (Edinburgh)
Lewis V (Bristol) Millard A (Clacton-On-Sea)
Lewney J W (London) Miller E (Chester Le Street)M (cont’d) P
Milsom M (Harrogate) Page C (Ely)
Minogue P (London) Page R (Woking)
Mitchell E (Reading) Paget L (Bristol)
Moffett J (Belfast) Palmer S (Norwich)
Moore S (Ryton) Park J (Manchester)
Morgan R (London) Parvez W M (London)
Morgan-Townley C (London) Pask A (Cwmbran)
Morjaria N (London) Patel A (London)
Morris A (Crewe) Patel K P B (London)
Morris C (Ashford) Patel N (Bolton)
Moyle L (Truro) Paul S (Chelmsford)
Muirhead J (Haywards Heath) Pearson G (London)
Muiruri K (Dartford) Peel C (Washington)
Munro P (Invergordon) Pembroke R (Beaconsfield)
Murrall K (Sutton Coldfield) Pennington G (Cheddar)
Pentecost J (Pulborough)
N Perkins T L (Swindon)
Perry K (Tunbridge Wells)
Napier A (Dalmellington) Petrova T (London)
Narweh J (London) Peverley C (Newcastle Upon Tyne)
Ng J J (London) Phillips R A J (St Helens)
Nicholas J (Croydon) Pickford T (Reading)
Nichols D (Burgess Hill) Pindoria R (Harrow)
Nicholson K (Newcastle) Pinnock J (Bromley)
Nobbs G (Peterborough) Pleace J (Maidenhead)
Norcott J (Brentwood) Polson-Owusu D (London)
Northridge S (Derby) Pope D (Stalybridge)
Nourbakhsh Sabet P N S (Southampton) Porter-Smith T (Southampton)
Nowak M (Cambridge) Potter J (Upminster)
Nutt M (Sheffield) Powell G (Bristol)
Power J R D (Southend-On-Sea)
O Pratheepan Y (Ilford)
Pratschke S (London)
O'Conchuir S (Penarth) Pringle P J (Cookstown)
O'Brien D (Edinburgh) Proudman G (Cardiff)
Obrien E (Reading)
Ochieng H (Harrow) R
O'Hara A (Edinburgh)
O'Hara J (Ballymena) Raciok A (London)
Oldham T (Edinburgh) Ramuz T (London)
O'Neil R (Milton Keynes) Rasberry M L (King's Lynn)
Ord C (Tunbridge Wells) Ready C (Solihull)
Orr E (Co. Fermanagh) Redfearn B (Lincoln)
O'Sullivan R (Stansted) Reed E (London)
O'Sullivan T (Lichfield) Rees J (Newcastle)
Owen D (Bury) Reid N (Surbiton)
Owen K (Swansea) Rennardson D (Tonbridge)
Riazi A (Brighton)
Rimmer A (Manchester)R (cont’d) S (cont’d)
Ritina R (Salford) Small C (Wolverhampton)
Roan M (Manchester) Smalley O (York)
Robbins L (Whitchurch) Smith A (Newport)
Roberts B (Chester) Smith L (Wolverhampton)
Roberts I (Benllech) Smith L T (Glasgow)
Roberts J (London) Smith P (Thame)
Robson H (Harrogate) Smith R (Woking)
Rodgers E (Stansted) Smith T (Douglas, Isle of Man)
Rogers C (London) Smith T (Newton Abbot)
Rose H (Huddersfield) Solovyeva O (Greenthithe)
Round C (Birmingham) Southall C (Watton)
Routcliffe D P (Exeter) Spedding M (Robertsbridge)
Rowley S (Lichfield) Squire N (Plymouth)
Ruaux J (Bristol) St John R (Tunbridge Wells)
Russell J (Manchester) Stannard D (Leeds)
Ruthven J (Haverhill) Starbuck B (London)
Staton P (London)
S Stephen D (Westhill)
Stevens S (Tadley)
Sahni P (London) Stone-Galpin H (Sevenoaks)
Sahotay J (Birmingham) Strisiver C (Manchester)
Sanchania R A D (Croydon) Summerson J M (Saltburn-By-The-Sea)
Sarmadi S (London) Swales R (Sunderland)
Satti T (Morden) Swan L (Redhill)
Sayer A (Norwich)
Scott P (Ballymena) T
Scott-Park V (Inverness)
Segrave W (Aylesbury) Tarbox W (Milton Keynes)
Selvendran C (Twickenham) Taylor A (Loughton)
Shah C (Orpington) Taylor S (Glasgow)
Shah S (Harrow) Temple J (Truro)
Shailer M T (Liverpool) Teward M (Barnard Castle)
Shaul M (London) Thapa N (Welling)
Sheikh I (Ilford) Thomas C (Nottingham)
Shen X (Milton Keynes) Thomas F (Accrington)
Sheppard G (Maidstone) Thompson L (Salford)
Shi H (Whittlesford) Thurston J (Wymondham)
Shickell L (Chester) Tigg J (London)
Shipston K (Clitheroe) Tinsley M (Preston)
Shrosbery S (London) Todd A (Salford)
Sidhu P (Gravesend) Todd L (Manchester)
Sidhu V (Hayes) Todd M (Coventry)
Simpson P (London) Tomciac A (St Ann's Chapel)
Sinclair M (London) Tong A (London)
Sinfield A (London) Torrens J (Belfast)
Singer A (Jerusalem) Town A (Liverpool)
Singh D (Gerrards Cross) Trant C (St Brelades)
Skinner F (London) Treacy J (Enniskillen)
Trevallion K (Horsham)T (cont’d) W (cont’d)
Trivedi A (Wembley) Williams C (London)
Tsang G W (Manchester) Williams C (Sandy)
Tucker S (Cambridge) Williams H (Manchester)
Tunnicliffe A (Bristol) Wilson L D (Belfast)
Tupper R (Brighton) Wingrove A (York)
Turner J (Ashford) Wishart N (Hillingdon)
Turner K (Chertsey) Wisniewski-Smith E (Wimbledon)
Turner-Knight S (Newark) Withers C (Edinburgh)
Turton N (Bolton) Wood A (Sheffield)
Twidale C (Selby) Wood C (Wakefield)
Woodward L (Horsham)
U Woolcott O (Godalming)
Wren-Kirkham M (Sutton)
Umasuthan S (Pinner) Wright G (Edinburgh)
Upadhyay P (London) Wynn D (Newcastle)
V X
Virk S (London) Xiong G (London)
Vyas A (London)
Y
W
Yang K (London)
Walker C (London) Youle A (Birmingham)
Wallace S (London)
Ward H G (Lowesotft) Z
Wareing C (Newport)
Warren C (Windsor) Zarin T (Nottingham)
Warrington Z I (Rotherham) Zhou Z (Eastleigh)
Wasylkiw A (Craigavon)
Watkins D (Aylesbury)
Watkins E (Greenhithe)
Watson C (Aberdeen)
Watson J (Leeds)
Watt C (Glasgow)
Webb R (Sleaford)
Weedon G (Consett)
Weiler M R (London)
Wells T (Llanelli)
Welsh K (Edinburgh)
Western S (Bristol)
Weston J (Bristol)
Whitworth J (Manchester)
Whyatt J (Milton Keynes)
Wickstead A L (Wigan)
Wildig E (London)
Wilding L (London)
Wilkinson B (Newark)
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