THE ASSOCIATION OF TAXATION TECHNICIANS

MAY 2021 – PAPER 1 PERSONAL TAXATION

A B (cont’d)

A M (Bangalore, India) Buckingham P (Epsom) Aberdeen J (Leicester) Bull E (Cambridge) Adamson D (Hull) Burnell L (Bridgend) Addicoat A (Fochabers) Bv S (Hyderabad, India) Addison E (Wigan) Ademuwagun F (Luton) C Ahmed H F (Oldham) Ahmet T (Bristol) Callender L (London) Alam M (Walsall) Canty D (Bishops Stortford) Alvarez E (Esher) Cardozo De Freitas A (London) Anandakumar M (London) Carmichael L (Chesterfield) Andrews S (Cardiff) Carrington E (Cardiff) Aris B (Leeds) Cass L (Chatham) Atkinson-Rowley B (Hemel Hempstead) Catley M (Watford) Chaplin S (Bury St. Edmunds) B Chen Y (Cardiff) Chilongo M (Birmingham) Bagnall M (Newcastle) Choudhury N (Luton) Bahri M (Nottingham) Clark L (Redditch) Bain M (Esher) Clark N (Coatbridge) Baker C (Halesowen) Clark O (London) Baker S (Birmingham) Clarke J (Bromsgrove) Balasubramanian J (Chennai, India) Clayden T (Letchworth Garden City) Balazs A (London) Clish I (Tyne & Wear) Banks R (Mirfield) Collier H (Maidenhead) Barcellos Da Silva V (Liverpool) Collingwood P (Okehampton) Barge K (London) Colman B (Luton) Barrett M (Glasgow) Colquhoun G (Washington) Bell E (Wigton) Colyer M (Pickering) Bettany A (Gravesend) Conway D (Salisbury) Bhattal A (Sipson) Cooke R M (Hull) Bhatti S (Gravesend) Cooper A (London) Bichel K (London) Cooper M (Glasgow) Blackman J (Birmingham) Cowe C (Southampton) Blaney M (Sheffield) Cowell M (St. Austell) Bolton M (Chorley) Cracknell I (Brighouse) Bonfield O (St. Albans) Craig E (Chatham) Bopanna J B (Bengaluru South, India) Csipan M (London) Borrie E (Dundee) Cullen A (Newcastle Upon Tyne) Bottomley N (Widnes) Cutting C (Nottingham) Bowler L (Borehamwood) Bowley D (Rochdale) Brain M (Bracknell) Breen Lb (London) Bridgman G (London) Broughton A (Norwich) D G

Dalliday C (Peterborough) Ganesh S (Bangalore, India) Darrall J (Bristol) Gardner A (Newcastle upon Tyne) Darwin J (Leeds) Gasiuniene L (Worthing) Dave N (Leicester) Gemmell F (Invergordon) Davies R (Cardiff) Ghari S (Leicester) Demetriou N (London) Ghuman T (Gravesend) Dennis B (Brighton) Gibbens S (Edinburgh) Dey R (Romford) Gill J (Newcastle upon Tyne) Ding X (Worcester) Gillan J (Cupar) Divers K (Glasgow) Goldberg A (Cobham) Doe L (Edinburgh) Goldring N (Norwich) Donnelly S (Newcastle Upon Tyne) Goldsbrough C (Salford) Dorotic D (Bedford) Gonzalez Sanchez E N (Reading) Doughty E (Boston) Goodwin N (Exeter) Dover K (London) Grabowski J (Feltham) Duncan A (East Molesey) Granger E (Nottingham) Duncan K S (Walsall) Green C (Kingsteignton) Durankieva V (Borehamwood) Greenwood C (Newcastle upon Tyne) Durrant M (Hemel Hempstead) Griffiths J (London) Dyball S (Sheringham) Groutage L (Sutton Coldfield) Dyer L (Cambridge) Gupta V (Howrah) Gurung N (Reading) E H Eastman L (Swindon) Ebenezer O (Birmingham) H D (Bangalore, India) Eden N (Goole) Hadjiphilippou F (London) Edwards L (Shrewsbury) Hagues S (Derby) Edwards S (Ashbourne) Hale S (Chelmsford) Ellen C (Isleworth) Halford L (Birmingham) Elson K (Havant) Hall C (Spennymoor) Hall M (Leicester) F Hamid N (London) Hanif U (Bradford) Fahad N (Harrow) Hanks H E (Penmaenmawr) Fairest D (Worcester) Hanlon E (Falkirk) Fairhall E (Sutton) Harding L (Farnborough) Fayers L (Derby) Harnedy O (Leicester) Fitzpatrick-Nayak E (Bristol) Harris E (Stockport) Ford S (Exeter) Harrison A (Guildford) Ford S (Swansea) Harrison M (Sheffield) Forrester E (Glasgow) Hassan M (Newport) Franks J (Manchester) Hatch L (Nuneaton) Frenck L (London) Hawkins N (Bromsgrove) Funchion S (London) Haynes K (Camberley) Hayward I (Derby) He X (Croydon) Hearl J (Leeds) Hedges J (Westcliff-On-Sea) H (cont’d) K (cont’d)

Henderson D (Margate) Kapron A (London) Hendy J (Bristol) Kartasinska A (London) Herbert K (London) Keeling D (Birmingham) Hill R (Newent) Kipeleka D (Southampton) Hnatova D (Chesterfield) Kitchener Sn (Guildford) Holt J (Kelbrook) Knight A (Musselburgh) Hooton B (Bolton) Knight F (Stoke-On-Trent) Hopkinson Z (Newbury) Kostalova A (London) Hossain J (London) Kouris M (Warrington) Hover E (London) Kulasingam T (Bristol) Hudson G (Aylesford) Kumar Praveen A (Bangalore, India) Hudson S (Salisbury) Kyriacou C (Southampton) Hughes O (London) Hussain M H (Maidenhead) L Hussen Aadan L (Milton Keynes) Hutchins K (Mansfield) Laesser J (Bridgend) Hyne J (Birmingham) Lamb J (Poole) Lammas E (Bromsgrove) I Larwood A (Rayleigh) Latusek A M (Basingstoke) Iles D (Effingham) Lawry M (Truro) Iles S (Royston) Ledger S (Plymouth) Inns C (Gillingham) Lee E (Southampton) Ionescu M G (Bury St. Edmunds) Lee J (London) Lee V (Derby) J Lees A (Stoke-On-Trent) Lei E (Camberley) J S (Bangalore, India) Lei Z (Tividale) Jabri M A A (Hyderabad, India) Lewis A (Leicester) Jannath S (Smethwick) Lewis I (Llanelli) Jasinska M (Watford) Lim B (Doncaster) Jelley P (Watford) Lim H J J (London) Johnson G (Reading) Lindley J (Brighouse) Jones H (Bristol) Litson R (Bedford) Jones H (Sidcup) Littlefield C (London) Jones H (South Ockendon) Lock J (Cheltenham) Joshi N (Kochi) Lohani S (Longfield) Loizou M (Southampton) K Lonergan J (Norwich) Loosley P (Telford) K S (Bangalore, India) Lord J (Reading) Kader N (London) Low C (Grantham) Kadri H (Sheffield) Low J (Leeds) Kagalwala M (Harrow) Lynne J (Cambridge) Kala S (London) Kalcut P (Sutton-in-Ashfield) Kaliwoh K (London) Kalsi A (London) Kane A (Cape Town, South Africa) M N

M S (Bangalore, India) Najzer-Chmiel N (Romford) Madekwe S (London) Neary J (Bristol) Malhi S (Oldbury) Neave R (Truro) Mallapa Kuruba J (Bangalore, India) Newman T (London) Mallon C (Belfast) Nicholls J (Ipswich) Malyshev V (Poole) Northover J C (Christchurch) Marchant S (Milton Keynes) Nunn S (Bognor Regis) Marshall G (Cambridge) Nunn T (Reading) Marz A (Chipstead) Matel D (Douglas, Isle of Man) O

Mather C (Y Felinheli) O'Brien C (London) Matthews L (Yateley) O'Brien I (Henley-On-Thames) May W (Wolverhampton) O'Brien W (Alderley Edge) Mayfield T (Preston) Ogilvie C (Dundee) Mazanhi T N (St Helier, Jersey) Osman H (Leicester) Mcclenaghan M (Belfast)

Mccormack M (Leeds) P Mccranor J (Glasgow)

Mcdermott B (Upminster) Page I (Colchester) Mcguire J (Alfreton) Pai P (Bangalore, India) Mchale-Maughan H (London) Palfrey J (Tonbridge) Mclewee N (Steyning) Pant D (Bengaluru, India) Mehmood A (Bradford) Para A (Cheadle) Messam-Gates S (Bromley) Parize C (Sutton Coldfield) Mezo R (London) Park L (Manchester) Micele M (Baldock) Parnell N (Bristol) Middleton K (Lincoln) Patel A (London) Miller S (London) Patel A (Romford) Mills H (Carlisle) Patel M (Hampshire) Mirfin S (Milton Keynes) Patel P (London) Mistry N (Loughborough) Patel R (Harrow) Mitchell J (Daventry) Patel S (London) Mitchell O (Foveran) Patel S (Wembley) Mohamed Y (Barnet) Patel T (London) Mollik M (Hartlepool) Paterson M (Edinburgh) Montalban Ojeda M (London) Patil A (Dandlei) Moore D (High Wycombe) Pattinson R (Thirsk) Moore J (Houghton Le Spring) Pearn D (Guildford) Moore P C (Wadebridge) Perkins J (Wokingham) Morgan-Jones J (Guildford) Peter M (Hyderabad, India) Morton S (Dunoon) Peters M (London) Mounsdon F (Swindon) Phipps H (Leatherhead) Mountford O (Bristol) Plant J (Derby) Moy C (Sheringham) Pownall J (Fulwood) Mudagal M (Haveri) Munoz M (Malaga, Spain) Mustafa G (Birmingham) Mutch R (Edinburgh) R S (cont’d)

Racle S (Stockport) Sims K (Reading) Ram A (Hyderabad, India) Singh S (Bengaluru, India) Randall J (Leamington Spa) Singh S (Bristol) Reeves W (Chichester) Skitt E (Southam) Regatuso J (London) Smith B (Nottingham) Reid J (Belfast) Smith C (Sheffield) Relph B (Banbury) Smith M (Leicester) Richens E (Altrincham) Smith R (Leicester) Rimmington S (Barnsley) Smith R (Slough) Roberts J (Wotton Under Edge) Spear B (Welwyn Garden City) Robertshaw J (Scunthorpe) Speer S (Reading) Robinson G (Bracknell) Speirs C (Edinburgh) Robinson K (Workington) Sproule Z (Coleraine) Rooprai A (London) Sriharan A (Croydon) Rose G (Fakenham) Srivastava A (London) Rowson C (Tranent) Srivastava G (Bangalore, India) Royer C (Maidstone) Stables L (London) Royle J (Biggleswade) Steenson A (Ballyclare) Rubens A (London) Stevenson J (Edinburgh) Rutherford L (Altrincham) Stokes A (Shrewsbury) Ryan V (Loughton) Stokes R (Doncaster) Suero A (Wirral) S Suresh D (New Malden) Sydney B (Luton) Said N (London) Syske K (Inverness) Sakowicz U (London) Salam S (Swindon) T Saleem O (London) Salinas Bozzi E (Manchester) Tahsin A (London) Salt G (Feltham) Taimunkenova D (London) Saltmarsh A (Cardiff) Takel D (Newport) Sampson A (Salford) Taylor A (Leighton Buzzard) Sandomierska N (Musselburgh) Taylor C (London) Sarjeant J (Coventry) Taylor M (Salisbury) Sayers A (London) Taylor R (Winchester) Schaefer J (Birmingham) Tebbutt E (Aylesford) Searle R (Bristol) Tetley C L (Caldicot) Selfe J (Sutton Coldfield) Thatcher J (Telford) Shah C (Potters Bar) Thickett M (Newcastle Upon Tyne) Shah S (Bradford) Thomas A (London) Shannon P (Bristol) Thompson A (Haverhill) Sharp J (Durham) Thrower K (Winchester) Shastry V (Bristol) Thyer S A (Watford) Sheppard A (Southampton) Till S (Chichester) Sheraz A (Birmingham) Tonkova I (London) Shiels J (London) Trevelyan L (Leeds) Shoker A (Birmingham) Trowbridge J (Bristol) Siddiqui T (New Malden) Turkington L (Belfast) Simpson C (Leighton Buzzard) Turner J (Manchester) Simpson S (Portstewart) T (cont’d) W (cont’d)

Tweddle L (Durham) Williams H (Cockermouth) Tye E (Bridgwater) Williams K (Oswestry) Willshaw J (Leek) U Wilson A P (Falkirk) Windram D (Washington) Underdown R (West Malling) Winnie C A M (Aldershot) Upson J (London) Wint J (Lichfield) Upton F (Bristol) Witchell D (Colchester) Withers I (Dunmow) V Wong K N (Hong Kong) Wood K (Bournemouth) Veale R (London) Wright F (Troon) Venugopalan S (Bangalore, India) Wyatt B (Chelmsford) Verano F (Petworth) Wyllie D (Arbroath) Verge E (New Malden) Vibhakar J (Harrow) Y

W Yafai J (Halesowen) Yarwood T (Holmfirth) Wadsworth J (Oldham) Yates T (Chandlers Ford) Wains J (Wembley) Yeomans J D (Rhyl) Wales L (Derby) York J (Newton Abbot) Walker A (Belfast) Walker B (Chineham) Z Walker L (Cardiff) Wallace A (Gloucester) Zaragosi L (London) Wang N (Glasgow) Zia H (Chesham) Wang X (London) Warner E (Castle Donnington) Warren J (Loughton) Warren L (Newcastle Upon Tyne) Washer J (Maesteg) Wasserman R (Borehamwood) Watson S (Newcastle Upon Tyne) Watson-West F (Harrogate) Webster E (Norwich) Webster L (Saffron Walden) Webster M (London) Weddell J (London) Wells H (Luton) Wembridge N (Paisley) Wheeler K (Dartford) Whitehead M (Leeds) Whitehead W (Taunton) Whittingham R (St Austell) Whittle C (Bures) Wilkie C R (Bodmin) Williams A (Basildon) Williams H (Bury)