The CTA & ATT Examination Results

The CTA & ATT Recent CTA award winners share examination results the secrets of their success with Allison Plager.

irst and foremost, congratulations to everyone who has The juggler: Claire Starkey of BDO, Belfast, who won the passed their CTA and ATT exams: the latest clutch of inaugural KPMG Pat Cullinane Memorial Medal, said she F successful candidates are listed in the following pages. had to be very disciplined in her approach to her CTA studies. Passing these exams is no mean achievement, entailing many She had two children and was pregnant with a third so she Congratulations on Qualifying!! hours of study and self-sacrifice, so well done. There are a few, had to be rigid in setting aside a certain number of hours a though, who manage to excel that little bit more. These are the week to study. She says, ‘I couldn’t afford the time to leave the prize winners. The question is: how do they do it? studying for one week and try to catch up the next, as it would have meant less time with my children.’ Claire mentioned Just enjoyed tax: For Gemma Haggan of Bond Dickinson, that her employer was very supportive, ‘allowing me to winner of the Spofforth Medal in the November 2012 sitting, ‘it attend Tolley’s classes and also take study leave coming up to Pro-Tax have the largest selection of opportunities for newly qualified tax was never a conscious decision’ to become a CTA. She enjoyed the exams.’ the tax module of her university degree in accountancy, so specialists across all disciplines. decided to look for a job in that area on graduation. Doing the Four in one: Richard Perry, who works in the entrepreneur ATT exams ‘seemed like the next logical step’ and that led to and private client tax team at Grant Thornton, bagged four her taking the CTA exams. Gemma found the time pressure awards in the May 2013 CTA exams: the Institute Medal, the Whether you’re looking for a role in practice or industry, Pro-Tax are guaranteed one of the ‘most difficult’ aspects of the exams. She advised John Wood Medal, the Ian Walker Medal and the CCH Prize. candidates ‘to spend only the time allocated for that amount of He said: ‘Preparing for the exams does involve a great deal to have something of interest! marks then move to the next question; then, if there is time left of time and effort. When revising it is essential that you are at the end, go back, otherwise you could be losing easy marks.’ disciplined and establish a routine.’

VATman: John Dowd, who won the Victor Durkacz and Top tips Get in touch to see what opportunities are available to you! Wreford Voge Medals in the November 2012 sitting, joined Our medal winners had a number of winning tips for future PwC as a graduate and was initially assigned to the corporate candidates. tax team. But after three years, he was seconded to the Here is a selection: indirect tax team which he ‘enjoyed so much’ he moved n ‘Start early and know your way around the legislation.’ over permanently. However, John had only a couple of years’ n ‘Keep it simple, write down what you do know even if it 020 7269 6333 | [email protected] | www.pro-tax.co.uk indirect tax experience, so he knew ‘there was a technical seems a really difficult question.’ knowledge gap’ he needed to fill. The CTA’s specialist n ‘Try not to waffle, keep it short and sweet.’ route covering UK VAT and EU VAT with other indirect n ‘Make revision part of your day-to-day routine.’ taxes ‘seemed an ideal way to quickly develop my technical n ‘Ask your tutor if you don’t understand something.’ knowledge.’ n ‘Question practice, question practice, question practice.’

CTA prizes and awards

The Institute Medal for the candidate with the best overall Transactions & Customs Duties. The medal has been awarded performance attempting the Awareness Paper and two Advisory to Louise-Margaret Hamill of Alloa who is employed by Ernst & Papers (all at the same sitting). The medal has been awarded Young LLP in Glasgow. to Richard Perry of London, where he is employed by Grant Thornton (UK) LLP. The John Wood Medal for the candidate with the highest mark in the Advisory Paper on Advanced Corporation Tax. The Gilbert Burr Medal for the candidate with the highest mark in The medal has been awarded to Richard Perry, winner of the the Advisory Paper on Taxation of Owner-Managed Businesses. Institute Medal, the Ian Walker Medal and the CCH Prize. The medal has been awarded to Rachel Griffin of Ilkley, where she is employed by Rachel Griffin Accountancy Services Ltd. The Ian Walker Medal for the candidate with the highest mark in the Awareness Paper. The medal has been awarded to Richard The Spofforth Medal for the candidate with the highest mark in the Perry, winner of the Institute Medal, the John Wood Medal and Advisory Paper on Inheritance Tax, Trusts & Estates. The medal the CCH Prize. has been awarded to Emily Kay Hancock of London, where she is employed by BDO LLP. The Avery Jones Medal for the candidate with the highest mark in the Application and Interaction Paper. The medal has The Ronald Ison Medal for the candidate with the highest mark been awarded to Rachel Caroline Hopkins of Redditch who is in the Advisory Paper on Taxation of Individuals. The medal has employed by PricewaterhouseCoopers LLP in Birmingham. been awarded to Rajat Nayyar of Newcastle upon Tyne who is employed by RSM Tenon in Sunderland. The LexisNexis Prize for the candidate with the highest total marks in two Advisory Papers (taken at the same sitting). The The Victor Durkacz Medal for the candidate with the highest mark prize has been awarded to Andrew Horder of Sidcup who is in the Advisory Paper on VAT on UK Domestic Transactions, IPT employed by Deloitte LLP in London. & SDLT. The medal has been awarded to Catherine Jane Carlton Roberts of London, where she is employed by Ernst & Young LLP. The CCH Prize for the candidate with the highest distinction mark. The prize has been awarded to Richard Perry, winner of The Wreford Voge Medal for the candidate with the highest the Institute Medal, the Ian Walker Medal and the John Wood mark in the Advisory Paper on VAT on Cross-Border Medal.

20 www.taxjournal.com ~ 2 August 2013 Congratulations on Qualifying!!

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Whether you’re looking for a role in practice or industry, Pro-Tax are guaranteed to have something of interest!

Get in touch to see what opportunities are available to you!

020 7269 6333 | [email protected] | www.pro-tax.co.uk CTA distinctions

Distinctions are awarded to candidates for the following Andrew Horder (Deloitte LLP, London) papers: (Advisory – Advanced Corporation Tax)

Rachel Griffin (Rachel Griffin Accountancy Services Ltd, Richard Perry (Grant Thornton (UK) LLP, London) Ilkley) (Advisory – Advanced Corporation Tax) (Advisory – Taxation of Owner-Managed Businesses) Caroline Mary Rachael Rutland (Confluence Tax LLP, Andrew Horder (Deloitte LLP, London) Cambridge) (Advisory – Taxation of Owner-Managed Businesses) (Advisory – Advanced Corporation Tax)

Jamie Mullett (Ernst & Young LLP) Distinctions are awarded to candidates whose answers (Advisory – Taxation of Owner-Managed Businesses) reflect an exceptional level in the Advisory Papers and the Application and Interaction Paper. Marcus Chapman (Deloitte LLP) (Advisory – Advanced Corporation Tax) Distinctions are not awarded for the Awareness Paper.

The successful CTA candidates In addition to success in the required papers and E-Assessments the criteria of experience must be satisfied to be eligible for membership of the Institute. The following candidates have met the examination requirements for membership. + = Prizewinner * = Distinction. These are awarded on a per paper basis.

A Birrell J A (Gloucester) Buckley C L (Newbury) Churitter R (London) Biswas D (London) Bulpitt P D Climo S R R (London) Ahluwalia S (Bicester) Blakelock C (Southampton) Coleman R (Liverpool) Aird K M (East Dulwich) (Cambridge) Burnside W A (Castlederg) Cook R I (Guisborough) Alderton K (Marlow) Block C V (Cardiff) Burton A (Wisbech) Corlett C G F (Brampton) Arrowsmith J (London) Bortsova K Butcher I L (London) Cottam M Auty J M A (Cranleigh) (Southampton) (Lytham St. Annes) Bowdler E (Derby) C Coulter L J (Kircubbin) B Bowles P J (Maidstone) Coward J W (London) Bowles R A (Sale) Calverley C (Brighouse) Craib A L (Inverurie) Bailey W G (Pershore) Bray L C (Enfield) Chalk A J Crossling F L Balshaw M E (Preston) Bridle M (Warminster) (St Helier, Jersey) (Middlesbrough) Bedford R (Altrincham) Brierley C A J Chalmers C W (Glasgow) Crowe M (Southampton) Bedyal K (Wolverhampton) (High Wycombe) Chapman D (Norwich) Culley F S Bell S A (Coventry) Brough G P (Beckenham) *Chapman M (Bristol) (Douglas, Isle Of Man) Bennett A (Bristol) Brown A E M Chiverton W Bennett J H (Liverpool) (Cambridge) (Birmingham) D Bhangal H K (Coventry) Brunsden C Choi L A (Alford) Bilecki L C (Braintree) (Maidenhead) Chung J Y (London) Dahal M (Harrow)

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22 www.taxjournal.com ~ 2 August 2013 Deans M (Harrow) J N Sharma K P (Northolt) Dennis N (Bangor) Sharma R Di Notaro K G M (Street) Jakhu B (Middlesex) +Nayyar R (Worcester Park) Diomedes T H (Barnet) Jamieson M D (Glasgow) (Newcastle Upon Tyne) Sharples K (London) Dixon P Jarve K (London) Ng T Y C (London) Shyamarayar A K M (Newcastle Upon Tyne) Javid I (Birmingham) Ngonga M (Altrincham) (Bangalore, India) Dobrucki A M Jeevan M Nicolle A N Siddiqui S (Leeds) (Huddersfield) (Borehamwood) (St Lawrence, Jersey) Smith J A (Colchester) Duffy E S (Shipley) Jeffery J M (Newquay) Smith M I R (Erith) Dummett S (Brighton) Johal S (Coventry) O Sneddon J R (Stevenage) Johnson N (London) Somero E S M (London) E Jones R (Manchester) Oliphant R A R Soneji D (Harrow) (Dunfermline) Stearman E Edwards A M (London) K O’Mahony S C (Newcastle Upon Tyne) Eke B U (Leeds) (Newcastle Upon Tyne) Sundaresan N Karimi J G Osborne R M H (Godalming) F (St Helier, Jersey) (Gattikon, Switzerland) Sunderland T Khatri U A (Birmingham) Owen D (Swansea) (Milton Keynes) Farina L (Manchester) Knight L (Southampton) Field D T (Coventry) P T Flaxman A L M L (Guildford) Pace C D (Birmingham) Taggar I (Birmingham) Forbes D B (London) Laycock D S (Brentwood) Pang T F (Watford) Thambiayah G (London) Fox B (St. Albans) Lempriere R J (Beverley) Parrish J A G (Colchester) Thompson C (Newport) Li S Y (Edinburgh) Parsons C (Taunton) Thorpe J H (London) G Lin E I (London) Patel J (Watford) Thurlow C (London) Lowe H (London) Paterson C V (Knutsford) Tossell B P (Kenley) Gandhi P (Harrow) Paulin I D (London) Garford K (Knockholt) M Pearcey M (Basingstoke) U Gibbs T E (London) Pelekanos P A (Wembley) Gill M I (Eastleigh) Mackley C I (Reading) Pell S J (Cowden) Uddin S (Luton) Golden F D A (Dartford) MacLeay A W (Aberdeen) +*Perry R (London) Grewal S S (London) Mahmood B A Piper L (Bournemouth) W Griffin J (London) (Kirkcaldy) Plowman D J (London) Grimes J (Bristol) Malik A (Birmingham) Ponsonby H L (Pontefract) Wade J (Epsom) Marginson A Puthucheary V (Glasgow) Waite A F H (Manchester) (Leigh-On-Sea) Marley L R Walker A L (Leeds) Haddon T (Bishop Auckland) Walter K (Pinner) (Birmingham) Marlow A (Midlothian) Rankin M (London) Walton E S (London) +Hamill L (Alloa) Mason P J (Shrewsbury) Roberts A (Bristol) Ward T E (Manchester) +Hancock E K Mattingly G C +Roberts C J C (London) Washbourne N J (London) (Saratoga, USA) Roberts K E (London) Hand T (Aberdeen) Maurello D (Hitchin) (St Peter Port, Guernsey) West A (London) Hare-Scott H (Bristol) McCabe C (London) Robertson P E (Inverness) White R J (Exeter) Harper J (Portsmouth) McKenna L (Luton) Robins A Wilkinson G Hathi M (Watford) McKinlay L (Glasgow) (Weston-Super-Mare) (Newcastle Upon Tyne) Hawabhay L D (Sutton) McMorran A P (London) Rosell C A M Wilkinson L J Hewitt N J (Barnsley) McNeill M M (Southampton) (Edinburgh) Hills J (Chislehurst) (Carrickfergus) Round M J Williams H L Hlahla C T (London) McParland D M (Wolverhampton) (Birkenhead) Hobson-Chadd C B (Antrim) Rowles L (High Wycombe) Wilson T (London) (Welling) Meadows S (Taunton) Winter G (Surbiton) Hodgkinson A (London) Melvin I S Woods G J (Gateshead) Holland M (London) (Ramsey, Isle of Man) Woods J (London) Holloway A A (Glasgow) Middleton K (Telford) Sankara Subramony S Wright J C (Huddersfield) +Hopkins R C Mikola A M (York) (London) Wright M J (Derby) (Redditch) Mills K L (Cambridge) Savage J A (London) Wych A L (Tiverton) +*Horder A (Sidcup) Millward N (Wakefield) Shafi K (London) Wyeth J (Bangor) Houlihan P J Mitchell J A E (Evesham) Shah A (Ruislip) (London) Mole I (Manchester) Shah P (London) Y Hoult S V (Doncaster) *Mullett J (Airdrie) Sharif A M Hunt J (York) Mushet E (Glasgow) (West Bromwich) Young C (Huntingdon)

2 August 2013 ~ www.taxjournal.com 23 ATT prizes and examinations

The Medals and Distinctions are awarded for each examination Taxation. Iona Elizabeth Mary Townsley (RSM Tenon, London) paper subject to the discretion of Council and the attainment of The Kimmer Medal for the highest mark in the paper on IHT, a satisfactory standard, regardless of whether the examination Trusts & Estates. Andrea Repassy (PricewaterhouseCoopers requirements for membership have been met (with the LLP, Edinburgh) exception of the Association Medal). The Gravestock Medal for the highest mark in the paper on VAT. The Association Medal for the best overall performance taking Aqeel Kapasi (Grant Thornton (UK) LLP, Milton Keynes) three written papers at one sitting, including having passed both E-Assessments in Professional Responsibilities & Ethics The Johnson Medal for the best overall performance when and Law. Mitesh Patel (FTI Consulting, London) passing both the Professional Responsibilities & Ethics and Law E-Assessments within a six month period. Richard Keith Enness The Ivison Medal for the highest mark in the paper on Personal (KPMG LLP, London) Taxation. Belinda Roome (Exeter) The LexisNexis Prize for the highest total marks when taking The Jennings Medal for the highest mark in the paper on three written papers at one sitting and obtaining the highest Business Taxation & Accounting Principles. Ben Challis total marks on those three papers. Xiaodi Zhou (Ernst & Young (PricewaterhouseCoopers LLP, London) LLP, Newcastle Upon Tyne)

The Collingwood Medal for the highest mark in the paper on The President’s Medal is awarded at the discretion of the Business Compliance. Harry Warren (HW Fisher, London) President to an outstanding candidate or candidates not otherwise eligible for a prize. Emily Plumb (Deloitte LLP, The Stary Medal for the highest mark in the paper on Corporate London)

The successful ATT candidates In addition to success in the required Certificate papers and E-Assessments the criteria of experience must be satisfied to be eligible for membership of the Association. The following candidates have met the examination requirements for membership. + = Prizewinner * = Distinction. These are awarded on a per paper basis.

A D I O

Appleton K L (Northampton) Dawe I (Halesowen) Ingles J (Harrogate) Owens A J (Leigh) Azher Q (Cowdenbeath) Denny L (Wickford) J P B Douglas S (Selkirk) Dunn H A (London) Joshi B (Bushey) Pandya N (Harrow) *Banks M (Aberdeen) Dussard-Mcfarlane J A +*Patel M (Northampton) *Beale C (Northampton) (London) K *Phung M (Surbiton) Bell A (Stockport) Bergin P G (Bath) F *Kingston A (Bristol) R Bhanji M Z (Manchester) Bogatcheva A (London) Fanning S (Altrincham) L Ramirez Alcantara K L Bryant R E (Lancaster) (London) Buckley K (Oldham) G Laddas C R Rees J (Newport) (Egham) +*Repassy A (Edinburgh) C Gibbens H (Harpenden) Lam K (London) Robson T Gravestock K (Berwick-Upon-Tweed) *Cadogan T P (Cheltenham) (Craven Arms) M +*Challis B Greenwood A (Colchester) S (Newcastle Upon Tyne) Maan K (Walsall) *Champion H C H *Mee S A Saldanha M (Slough) (Manchester) (Nottingham) Salisbury A (London) *Charlton N O A (Glasgow) *Harris S L (Bristol) Midgley N (Southsea) Smyth R (Cardiff) Christopher V L (Poole) Heathcote J (Leeds) Sullivan C (Basildon) *Cooper R L Hill R (Driffield) N (Lymington) Hills G (Halesowen) T Copeland E (Chippenham) Hira K K New J Crossley A (Leeds) (Willenhall) (Stratford-Upon-Avon) Thomas C (Birmingham)

24 www.taxjournal.com ~ 2 August 2013 +*Townsley I E M (London) B Carter L (Halstead) Dhaliwal K (Hayes) Tunaley V (Rugby) Case S (Southampton) Do M T (Exeter) Bagley G (Aylesbury) Cassidy-Goodman C M W Bamforth J (Shepperton) (Surbiton) E Barker T M (Newbury) Catmur E (London) +*Warren H (Cambridge) Barnes G E (Isle of Man) Challinor J (Birmingham) Enness R K (Rainham) Wilson S (Crawley) Barton S (Blyth) Chen Q (London) Errington G (Colchester) Best M (Poole) Chetwood A F Since 1 January 2013 the Bhatt R (Edgware) (High Wycombe) F following candidates Bicknell T (Leigh-On-Sea) Clapham P (Bristol) have completed the ATT Bilski M (London) Clark J P (London) Filip M (London) examination requirements for Bilverstone K P A (Sandhurst) Clarke K (Washington) Finan S membership by successfully Bolaji S (York) Clarkson J S (Leyburn) (Douglas, Isle of Man) passing the E-Assessments in Bond M (Romford) Clements A (Cardiff) Finn G Professional Responsibilities Booker H (Bristol) Cohen R (Corby) (Newcastle Upon Tyne) & Ethics and Law, having Bourne L (Worcester) Cook L (Bristol) Fox G L S (London) previously passed the three Bowker L (London) Cooke R (Birmingham) Frost C J (Dunmow) required written papers. Brailsford L (Ruislip) Cooke T (Milton Keynes) Frost M K (Wokingham) Brotherhood J (Hinckley) Crolla J (Edinburgh) A Burgess L (Newcastle) Cruse B M (Stockport) G Burlace R E (Sheffield) Cunningham A H Alexander E (Chigwell) Burness J (Blaydon On Tyne) (Rochester) Gaffney K (Luton) Allen K (Bracknell) Burns S (Loughton) Ganny U (Gloucester) Amin-Williams J K D Gates N J (Stafford) (South Croydon) C Gibson H Anwer N (London) Damani S (London) (Henley On Thames) Archer W (Saffron Walden) Caesar T (London) Dart E R (Hexham) Gibson K (London) Aroun M (Sheffield) Campbell C (South Croydon) Davies A (Aberdeen) Giles L (London) Ayeni S M (Worcester Park) Carey A (Glasgow) Davies V K (London) Goodlad A (Ongar)

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If you passed, congratulations! Passing your exams is What’s more, you can mix and match InThe Centre ATT Face also to published a a significant achievement and you’re well on your way to Face, award winning Online Classroom Livelist ofand individuals Distance eligible achieving Chartered Tax Advisor Status. Learning which means you can study whento apply and where for a Certificateit of suits you. Competency for individual Book your May 2014 courses now to qualify for an papers passed in the early booking discount of up to 20%*. Plus, all ATT If your results weren’t what you’d hopedexaminations for, don’t held in and CTA Taught and Revision courses are now available worry, you can try again with BPP. Our OnlineNovember Classroom 2012. via our award winning Online Classroom Live for the Live courses can help you use your study leave more price of Online Classroom Courses. Combine scheduled effectively and resit students can bolt onFull additional details ofonline all those who interactive online lectures with market leading materials lectures for free. have achieved distinctions, and support, including a bank of over 200 online lectures obtained certificated of for CTA, updated every year covering the full syllabus. *Please see website for full terms and conditions. competency etc, can be found on the CIOT and ATT websites (www.tax.org. uk and www.att.org.uk).

2 August 2013 ~ www.taxjournal.com 25 Find your next promotion

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2 August 2013 ~ www.taxjournal.com 27 3849_tax_advisor_quarter_page_advert_85x120mm_july13.indd 1 25/07/2013 09:04 JUST QUALIFIED? WHAT TO EXPECT FROM ENGAGE YOUR PROSPECTS YOUR TAX CAREER

CORPORATE TAX MANAGER CORPORATE TAX SENIOR With your tax qualification safely under your belt, you can look forward to interesting and rewarding Surrey, up to £60,000 + benefits Birmingham or Leicester, up to £35,000 career prospects in either industry or practice, says Ian Barker, UK Lead at Hays Taxation. This FTSE listed business with operations in 33 countries is A leading professional services firm seeks a corporate tax currently looking for a driven individual to manage the corporate professional to join its successful Midlands tax team. Offering a tax compliance for over 100 legal entities. Working alongside the progressive and entrepreneurial environment in which to flourish, While the boom times of the early 2000s are well behind us As many CTAs do choose to go in-house, ambitious tax Direct and Indirect Tax Managers on a wide range of tax issues and you will be involved in complex and challenging advisory work, and unlikely to return in the foreseeable future, the skills of professionals who remain in practice have a golden opportunity ad-hoc projects, the role will be a varied mix between compliance as well as ensuring compliance work is completed accurately and tax professionals remain in steady demand. This is particularly to climb the career ladder to partnership as firms continue to look and advisory services. You will work on the UK and overseas on time. You will be newly qualified with a solid grounding in the case for newly qualified CTAs with up to two years’ post- tax provisioning as well as preparing the annual transfer pricing corporate tax and be looking to push your career to the next level. qualification experience. “The future for tax professionals continues to reports for overseas subsidiaries. Ref: 1899984 Ref: 1952330 Email [email protected] or call 020 3465 0138 Email [email protected] or call 0121 236 5277 A day doesn’t go by without taxation being in the public eye, look bright and we expect to see steady hiring so government scrutiny of multinationals’ tax affairs is constant. throughout 2014.” EMEA TAX ACCOUNTANT TAX SENIOR There are also pressures on the financial services industry to re- Buckinghamshire, up to £55,000 + bonus Glasgow, up to £35,000 + benefits DOE structure. Many large businesses may look to employ professionals at succession planning. To succeed, however, they will need to This international manufacturing business seeks a motivated tax A superb opportunity with a long-established and well respected who have been on secondment to them from the Big 4 rather be capable business developers and effective networkers while specialist to join its EMEA Group. You will manage the UK & EMEA Scottish accountancy firm has become available for a mixed tax than make an external hire but some good roles have arisen as demonstrating technical excellence. tax compliance, reporting and accounting issues, while taking the senior. Working on a varied and expanding portfolio, this job a result of businesses looking to make efficiencies by bringing lead on transfer pricing as well as be involved in large planning offers the opportunity to develop existing tax skills and experience tax in-house. The good news is that change often results in In general, demand for tax professionals at all levels is growing projects, structuring and re-financing issues. You must be ACA/ a breadth of client work. Ideally you will be ATT qualified and new job opportunities. and more jobs are being filled. Employers are continuing to make ACCA/CTA qualified and have strong tax compliance/accounting studying for your CTA, with previous practice experience. replacement hires and, in some cases, they are expanding their tax For in-house positions, employers are looking for personable skills and be able to work autonomously whilst influencing others. Experience of a mixed portfolio would be an advantage. teams if they see tax as a way to improve the business’s cash flow. individuals for tax accounting, tax compliance and tax Ref: 1943401 Ref: 1949967 For example, VAT experts and those with experience of insurance reporting jobs who have the skills to explain technical matters premium tax are sought after, as are those who have knowledge Email [email protected] or call 07531 029 345 Email [email protected] or call 0131 220 2099 in straightforward terms to other staff within the business. of the tax reliefs associated with research and development. Due Those people who move in-house from practice may enjoy a to the enactment of the Foreign Account Tax Compliance Act, UK AND INTERNATIONAL TAX SPECIALIST UK & INTERNATIONAL TAX ASSISTANT pay rise in the region of 10-15% with an additional bonus of up financial institutions are hiring operational tax specialists to help London, up to £55,000 + benefits Newcastle, up to £30,000 p.a + extensive benefits package to 15% of their salary. them abide by the US rules. A recent surge in M&A activity in this global business services An internationally recognised business is looking for a qualified provider means that it is now looking for a first rate tax specialist. assistant to join its team. You will be involved in various parts of “Newly qualified tax professionals should also The future for tax professionals continues to look bright and we You will oversee a global remit and will be at the forefront of all the tax business, domestically and abroad, assisting the managers not disregard moving within practice as a route expect to see steady hiring throughout 2014. Newly qualified CTAs M&A and structuring activity. Furthermore you will be responsible in their day-to-day duties. You will have experience in dealing with who take a strategic approach to planning their career now should for tax planning, restructuring and business transformation corporate tax in a practical environment, and while international to develop their career.” find that plenty of doors open to them over the years to come. projects and managing the tax compliance globally. tax experience would be an advantage, it is not essential, as Ideally you will be CTA qualified and looking to make your extensive training will be offered. You will preferably be newly CTA At present, many tax professionals who work within practice are Hays Taxation has been recruiting for tax professionals since 1993 first in-house move. qualified, or studying towards your CTA qualification. choosing to stay with their current employer. This is down to a and today employs over 20 specialist §consultants across the UK. Ref: 1935552 Ref: 1893805 combination of economic uncertainty, a lack of in-house roles and Email [email protected] or call 020 3465 0138 Email [email protected] or call 0191 261 3996 the potential opportunities for promotion that exist in practice, For a full update on current opportunities and your worth in where talented individuals can be promoted to manager and the marketplace, visit hays.co.uk/taxation. To request a copy fast-tracked if they display the drive and right qualities. Newly of our Salary Guide, or contact Ian and the Hays Taxation MIXED TAX SENIOR CORPORATE TAX ASSISTANT MANAGER qualified tax professionals should also not disregard moving team on 020 3465 0138 or email [email protected] Huddersfield, up to £35,000 Ipswich or Cambridge, £negotiable within practice as a route to develop their career. There are some Through continued growth of its tax department, this leading A superb opportunity is available for a corporate tax senior excellent opportunities within private client and corporate tax and independent firm is now seeking an ambitious tax senior to take to progress to Assistant Manager within a Big 4 firm, in either those who have niche experience of non-domicile taxation, VAT, on varied new role. Reporting to the Corporate Tax Manager, your the Cambridge or Ipswich office. This regional role will provide R&D and transfer pricing are attractive to employers. work will involve a good mix of compliance and planning work you with the opportunity to work with a diverse and varied for a portfolio of mostly owner managed businesses and their portfolio, providing both corporate tax compliance and advisory A career in industry appeals to many tax professionals since it Directors. This position would suit a CTA or ACA qualified Tax services. Ideally you will be ACA or CTA qualified and seeking fast offers rewarding work and their work-life balance is often better Senior who is keen to gain experience across all taxes. progression. In return, you will be offered an unbeatable salary than if they stayed in practice. Ref: 1921331 and benefits package.Ref: 1830303 Email [email protected] or call 0113 200 3745 Email [email protected] or call 01603 760141

With many more exclusive newly qualified roles like these, there’s plenty of opportunity to make you next big move. See for yourself at hays.co.uk/tax hays.co.uk/tax

TAX-5603-10 Tax Advisor (DPS).indd All Pages 24/07/2013 16:35 JUST QUALIFIED? WHAT TO EXPECT FROM ENGAGE YOUR PROSPECTS YOUR TAX CAREER

With many more exclusive newly qualified roles like these, there’s plenty of opportunity to make you next big move. See for yourself at hays.co.uk/tax hays.co.uk/tax

TAX-5603-10 Tax Advisor (DPS).indd All Pages 24/07/2013 16:35 ATT distinctions

1 Gemma Maw (Ernst & Young LLP, Newcastle Upon Tyne) Personal Taxation Rika Naganuma (Deloitte LLP, London) Naw Ma Ni (Bharat Shah & Co, Thornton Heath) Susan Carol Acheson (Juniper Green) Mitesh Patel (FTI Consulting, London) Faisal Ahmed (Woking) Emily Plumb (Deloitte LLP, London) Michael Banks (Deloitte LLP, Aberdeen) Gareth Price (Ernst & Young LLP, Exeter) Maryam Bawa (Bolton) Sarah Jane Robson (Gateshead) Christopher Beale (MHA MacIntyre Hudson, Milton Keynes) Deborah Salmon (Deloitte LLP, Southampton) Benjamin Branson (NatWest Personal Tax Service, Bristol) Jan Suchockis (Ernst & Young LLP, Exeter) Henrietta Camilla Champion (Deloitte LLP, Manchester) Vitaly Sviridenko (Deloitte LLP, Reading) Mathew Nicholas Cooke (Birmingham) Xiaodi Zhou (Ernst & Young LLP, Newcastle Upon Tyne) Ailbhe Donnellan (Deloitte LLP, London) Elizabeth Eade (McBrides LLP, Sidcup) 3 Simon Emery (Mercer & Hole, St. Albans) Business Compliance Andrew Fenton (Humphrey & Co, Eastbourne) Virginia Hobson (Deloitte LLP, London) Tonia Simper (Ely) Rebecca Jolliffe (London) Daniel Stewart-Lacey (Smith Cooper, Nottingham) Parjit Kaur (PJK Accounting Ltd, Stafford) Harry Warren (HW Fisher, London) Alexandra Kingston (Deloitte LLP, Bristol) Xiaodi Zhou (Ernst & Young LLP, Newcastle Upon Tyne) Gemma Maw (Ernst & Young LLP, Newcastle Upon Tyne) Abigail McGregor (Sidcup) 4 Rebecca Moir Corporate Taxation (Sugar Loaf Accountancy Services Ltd, Abergavenny) Nagisa Oguro (Deloitte LLP, London) Emma Louise Beechey (Frank Hirth Plc, London) Mairi Palmer (Eccles) Rebecca Louise Cooper (Saffery Champness, Bournemouth) Emily Plumb (Deloitte LLP, London) Sarah Louise Harris (Bristol) Emma Robinson (RBC Wealth Management, Cheltenham) Sarah Ann Mee (Phipp & Co (Accountants) Ltd, Long Eaton) Belinda Roome (Exeter) Emily Sarah Morris (PricewaterhouseCoopers LLP, London) Jan Suchockis (Ernst & Young LLP, Exeter) Nagisa Oguro (Deloitte LLP, London) Georgina Helen Taylor (Doncaster) Mitesh Patel (FTI Consulting, London) Darren Vencatasawmy Emily Plumb (Deloitte LLP, London) (PricewaterhouseCoopers LLP, London) Elsa Joyce Smith (The A9 Partnership Ltd, Lerwick) Samantha Helen Walker (Cirencester) Vitaly Sviridenko (Deloitte LLP, Reading) Kirsty Louise Watson (CLB Coopers, Lancaster) Iona Elizabeth Mary Townsley (RSM Tenon, London) Xiaodi Zhou (Ernst & Young LLP, Newcastle Upon Tyne) 5 2 IHT, Trusts and Estates Business Taxation and Accounting Principles Mandy Phung (Surbiton) Catherine Barnard (Nottingham) Andrea Repassy (PricewaterhouseCoopers LLP, Edinburgh) Ben Challis (PricewaterhouseCoopers LLP, London) Henrietta Camilla Champion (Deloitte LLP, Manchester) 6 Nik Owen Alun Charlton (Deloitte LLP, Glasgow) VAT Simon Emery (Mercer & Hole, St. Albans) Alessia Finocchiaro (Chantrey Vellacott DFK, London) Tom Philip Cadogan (Allen Vanguard, Tewkesbury) Aidan Girvan (Ernst & Young LLP, Reading) Aqeel Kapasi (Grant Thornton (UK) LLP, Milton Keynes)

+ = Prizewinner * = Distinction. A list of candidates achieving a Distinction in one or more papers is attached.

Those eligible to apply for a Certificate of Competency for individual papers passed in the examinations held in May 2013.

The Certificate papers are as follows: 1 – Personal Taxation 2 – Business Taxation & Accounting Principles 3 – Business Compliance 4 – Corporate Taxation 5 – IHT, Trusts and Estates 6 – VAT

30 www.taxjournal.com ~ 2 August 2013 A *Bawa M (Bolton) (1) Buck E (London) (1) Collins A (London) (1,2) Beckett A (Reading) (1,2,4) Buckland J (Isleworth) (1,2) Compton D S (New Barnet) Abbey S *Beechey E L Budzyn G (Feltham) (2,4) (1) (Poulton-Le-Fylde) (3) (London) (1,2,4) Burrell S (King’s Lynn) (4) Conlon D (London) (1,2,4) Abitogun L (London) (1,2,4) Bees H (Northampton) (1,2) Burrows B (Stevenage) (1) Connor J E Aboyade-Cole D Bell L A (Frome) (1) Burrows S (Leeds) (1) (Northampton) (3) (Dagenham) (1) Bellur V (Leicester) (1,2,4) Busby N M (Harrogate) (1) Constable L (Billericay) (1) Achakulwisut P Beveridge S J Butler F P (Winchester) (1) *Cooke M N (London) (1,2,4) (Warwick) (2,4) Butt W (Ilford) (1,2) (Birmingham) (1,2,4) *Acheson S C Beynon C (Ely) (1) Buzoianu E (London) (1) Cosgrove K (Blackburn) (4) (Juniper Green) (1) Bhakta H (Stockport) (1) Costa M (London) (1,2,4) Adams V C S Bligh J (Wickford) (1,2) C Cottee K (Nottingham) (5) (Melton Mowbray) (1,2) Blyth A L Crabb S (Reading) (1,2) Addison N (Wigan) (1) (Tunbridge Wells) (2) Cahoon C (Belfast) (1,2) Cranmer S (Maidstone) (1,2) Agwa O (Dartford) (1,2) Bone L (Gravesend) (4) Calder O (Chesterfield) (1) Crean H (London) (1) *Ahmed F (Woking) (1,2) Bonell A P (London) (3) Calver A (Poole) (1) Crilley M (Glasgow) (2) Ahmed L (Oldham) (1,2) Bonner C Campbell R (Inverness) (3) Crossley P G (Omagh) (1) Akhtar S (Reading) (1) (Milton Keynes) (1,2,4) Carlier M (London) (1) Cryer S Al Mahmeed M Borelli V (London) (1) Carson C J (Carlisle) (1) (Bishop’s Stortford) (1,2,3) (Doha, Qatar) (1) Boswell J J (Manchester) (1) Carter B R (Bromley) (2,3) Cucuccio S M T (London) Al-Alami L Bottyan J Carter G (Tring) (1) (1,4) (Amman, Jordan) (1) (Budapest, Hungary) (1) Castrillo Y (Brighton) (1) Alder R (Sale) (1) Bourke J L (Bristol) (6) Catley T M (Ely) (5) D Aleknaviciute E Bowden T (Windsor) (1) Champs C (Whitstable) (1) (Dagenham) (1) Bowman L (Tring) (1,4) Chan D (London) (1,2,4) Daley T (Basingstoke) (1,2,4) Allen E T S (Guildford) (1,5) Brack D Chessis L A (Chigwell) (1,2) Das R Anderson S (Middlesbrough) (2) Cheung S (Greenford) (1,2,4) (Bangalore, India) (1,2,3) (Southampton) (1) Brady P (Wirral) (1) Chhaniyara D Daudia B (Romford) (1) Anderson S (London) (2) Braithwaite A (Richmond) (1,2,4) Davies G T Anthony D (Milnthorpe) (1,5) Chidambararaj A (Newton Le Willows) (1) (Bangalore, India) (1,3) Brander I (Shrewsbury) (4) (Chennai, India) (2,4) Davies K T (Tonypandy) (1) Arman P M F G (London) (1) *Branson B (Bristol) (1) Chilton Michelle Davies S (London) (1,4) Astrom L (London) (1,2,5) Bray M (Manchester) (1) (Bromsgrove) (2) Davis J R (Derby) (1) Austrie D (London) (1) Breedon M (Nottingham) (1) Choudhury A T Dawson E (Chelmsford) (1,2) Azizi S (Nottingham) (1) Brennan N (Redhill) (1) (London) (2,4) De Toro E (London) (1) Brewer A (Coventry) (4) Christian A S Deal C E (Maidenhead) (1) B Broadhurst T (Douglas, Isle of Man) (1) Deazley G (Omagh) (1) (Effingham) (1) Chu K (Bury) (5) Delaney E (Belfast) (1,3) Baah A (London) (1,2,4) Brodie K R Clague K (Nottingham) (1,2) Demmery L J (Tring) (2) Bagnall S P (Mansfield) (1) (Sheffield) (1,2,3) Clarke R (Ulverston) (1,3) Dempster J (Inverness) (1) Barker M (Donaghadee) (1,2) Brown L (London) (1) Clibbens C Denny S G (Cannock) (3) *Barnard C (Nottingham) (2) Brown L V (Leigh-On-Sea) (1) Deras Hernandez I Bastable R (Newton Aycliffe) (1) Cockeram J P W (Selby) (2) (Sturminster Newton) (1,4) Brown R (Worcester) (1) Dhanani J Bath S (Leicester) (2) (Great Addington) (3) Cokell N (Sheffield) (5) (Thornton Heath) (1)

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2 August 2013 ~ www.taxjournal.com 31 Dhanda S K Freeman D (Ripon) (4) Holmes J Kan M S M (Salisbury) (1) (Sutton Coldfield) (1,2,4) Furey-Keys E (Rowlands Gill) (1,2,3) Kanamori J (London) (1,2,4) Dhanjal G S (Studley) (1) (Londonderry) (3) Hood A C (Eastleigh) (1,4) +*Kapasi A Dickens J (Ferndown) (1) Hookway A (Newquay) (4) (Milton Keynes) (6) Dickman K (Thatcham) (1) G Hope B (Canterbury) (1) Kapusniak E (London) (1) Dickson J W (Paignton) (1) Hope R (London) (1) Karwa N Dillow K S (Eye) (1) Gandeepan P (London) (1) Horvath V (Cambridge) (1,4) (Bangalore, India) (1,3) Dillow T (Woking) (4) Gardner H How G (Bedford) (2) *Kaur P (Stafford) (1) Dip C (Manchester) (1) (North Shields) (1,2,3) Howarth N Kawa J (Birmingham) (1) Doherty P Gaukroger L (Dorking) (1) (Southampton) (2,3) Kaye R (Bradford) (1,2) (Dungannon) (1,2,4) Giani H (Edgware) (2,5) Howell K (Wrexham) (6) Keane A (London) (1,2) Doherty S (Lisburn) (1) Gibson S P (Orpington) (1) Howland C (Wetherby) (1,2) Keefe E J (Upminster) (1) Donegan C (London) (2) Gilbert P (Exeter) (2) Hudson A J Kelly A *Donnellan A (London) Gilmour M (Peebles) (3) (Chatham) (1,2,3) (Rowlands Gill) (1,2,4) (1,2,4) *Girvan A (Reading) (1,2,4) Hughes P (Andover) (1,5) Kent I (Maidstone) (4) Dookheea C Y Gonzales M (Leeds) (1) Hughes Z (London) (1) Key N D (London) (1,3) Goodlet A Hulme G S (Stoke-On-Trent) (1) Dorokhova L (London) (4) (Prestonpans) (1) (Birmingham) (6) Khan M Dowling J (Edinbugh) (5) Gore-Booth M Hulse R E (Birkenhead) (1) (Birmingham) (1,2,4) Doyle A M (London) (2) (London) (4) Hume F A (Stevenston) (4) Kilikitas V (London) (2,6) Drito-Andi N Graham F (Erskine) (1,2,4) Hurboda M (London) (1) King A (London) (1,4) (Thornton Heath) (1) Graham M (London) (4) Hundal J (Ilford) (4) King C P (Birmingham) (1) Drummond C L (St. Ives) (5) Graham R (London) (4) Hurst I P (Cobham) (6) Kingham C (London) (1,2,4) Duffy S L Gray C (Marlow) (2) Huseyin H (Catford) (2) Kirk T (Ruislip) (2) (Accrington) (2,4) Gray J A (Banbury) (3) Hussain A (Birmingham) (1) Kocierz J (Birmingham) (1,2) Dunford S (Basingstoke) (4) Green A (Bristol) (1,2,4) Hussain S (Birmingham) (1,2) Kofford A K (Bristol) (2) Dunlop P (Bexley) (1) Green J (Kinross) (5) Kosciolek M M Dyckhoff B M (Sale) (1) Green K M I (Edinburgh) (5) (Winterbourne) (4) Kotake Y (London) (5) E Grieves K Ingram C J (Cardiff) (4) Kowalczuk K D (Bedlington) (1,2,3) (Wellingborough) (3) *Eade E (Sidcup) (1) J Kramer R J Earll D C (Maidenhead) (2) H (Buckhurst Hill) (2) Edwards B (Cambridge) (2) Jackson C (Welling) (1) Krishnanandharajah S Edwards G (Wigston) (4) Hadnett J Jackson D C (Cardiff) (1) (London) (1,2) *Emery S (St Albans) (1,2) (Basingstoke) (1,2) Jackson S (Purley) (1) Kumar R Evans C (Norwich) (1,3) Hallas D (Manchester) (1) James A (London) (1,2,4) (Bangalore, India) (3) Evans S (Dewsbury) (4) Halliwell R V Janda P (London) (1) Kurmangaliyev Z (Rossendale) (1) Jarvis D (Stowmarket) (1) (Reading) (1,2,4) Hammond P D (Basildon) (2) Jarvis S A (Lincoln) (2,4) F Han S (London) (1,6) Jefferies A (St. Albans) (5) L Hancock K (Launceston) (1) Jegorovskaya T Farnham C L (Yeovil) (5) Handa A (Bromley) (4) (Exeter) (1,2,3) Lake G (Windsor) (6) Farrow G (London) (1) Handzel-Bonavia L Jenkins K A Lall M (London) (1,3) Fendall H (Denton) (1) (Saffron Walden) (1) (Brockenhurst) (2,3) Lamb M (Orpington) (1,2) Fenemore G I Harrington R (London) (2,4) Ji J (Solihull) (1) Lamond J (London) (1) (Manchester) (4) Harris C (Neath) (1,2) Jiang S (London) (1,2,4) Langham C W (Potters Bar) *Fenton A Harris R (London) (1,2) Jimale A A (London) (2) (1) (Eastbourne) (1,2,3) Harris-Evans C Johnson F (Reading) (1) Lathbury H A Ferguson E C (London) (1) (Newport) (2) Johnson N (Ely) (2) (Douglas, Isle of Man) (5) Fernandes L (York) (1) Hartny-Mills S (Rugby) (6) *Jolliffe R (London) (1) Le Messurier N (Rue Fiford R J (London) (2) Harvey O (Lincoln) (1,3) Jones A (Fleckney) (1) Mainguy, Guernsey) (1) *Finocchiaro A Hassan N (Hythe) (2) Jones B (Exeter) (1) Lee J D (Huddersfield) (4) (London) (1,2,4) Hassanally S (Harrow) (1) Jones D (Newcastle Upon Lee S Y (London) (1) Firsov A (Barking) (1) Hayes W (Glasgow) (4) Tyne) (1,2,3) Leech D (Brighton) (2) Fletcher A (London) (1,5) Haywood C (London) (1) Jones R L (Salford) (1,6) Leitch M A (Taynuilt) (1) Flint R (Stockport) (1) Hilhorst C (Calne) (4) Jones Y (London) (1) Liddle J A (Huntingdon) (3) Florczak A Hill J E (Maidstone) (1,2) Joynes C (London) (5) Lindfield A J (Salisbury) (1) (Southampton) (1,2,4) Hinchliffe A Livingston L (Omagh) (6) Foley D (Hillsborough) (1) (Manchester) (1) K Loader J S (Kettering) (3) Forsythe F *Hobson V (London) (1,2,4) Long L (Manchester) (4) (Birmingham) (1) Holborn L Kalina K J (Wallington) (1) Lumb K (Halifax) (1) Foster C A (Blackpool) (1) (Barton-Upon-Humber) (2) Kalnaja L (Brighton) (1,2) Lumley J L (Prudhoe) (2)

32 www.taxjournal.com ~ 2 August 2013 TAX TREASURY INTERNAL AUDIT AUDIT & ASSURANCE ADVISORY

DON’T MOVE JOBS UNTIL YOU’VE SPOKEN TO US FIRST. Congratulations on passing your exams. Now you deserve the rewarding career you’ve worked so hard for. Remember, your career isn’t just about your next job. It’s a long-term project, and we can be there every step of the way. With unrivalled market knowledge and over 30 years’ experience, we’re well placed to offer advice, even when you’re not looking to move on. For guidance on all your career options, contact one of our tax specialists today or view our website for current job opportunities.

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LEEDS & NORTH EAST JAMES ROSE LIAM CURRIE T: 020 7269 2189 T: 0113 243 7709 E: [email protected] E: [email protected] GEORGINA ELDRIDGE EAST & WEST MIDLANDS T: 020 7269 2188 EDWARD STARKEY E: [email protected] T: 0121 634 6934 E: [email protected] SOUTHERN HOME COUNTIES – PRACTICE LEICESTER & NORTHAMPTON MARK NOADES ANDREA SKELLY T: 0118 955 9041 T: 0116 282 1593 E: [email protected] E: [email protected] SOUTHERN HOME COUNTIES – IN-HOUSE NORTHERN HOME COUNTIES MATTHEW DUQUENOY DOMINIC SANDERS T: 0118 950 9671 T: 01727 730116 E: [email protected] E: [email protected] SOUTH WEST & WALES SOUTH COAST MARK BAILEY STEPHEN HOWES T: 01793 486785 T: 02380 206440 E: [email protected] E: [email protected]

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