Ray is a Fellow of the Chartered Institute of Taxation and was President if the CIOT between 2018 and 2019. He retired as a Partner of JHA at the end of 2020 but continues to act as a Consultant. Ray has over 45 years’ experience of UK and international tax matters and has regularly advised large corporate and high net worth clients. He specialises in HMRC disputes and investigations and his expertise covers both onshore and offshore and includes HMRC disputes and investigations relating to Code 8 and Code 9.
Ray’s past roles include senior positions in HMRC as well as director and partner roles with PwC and Pinsent Masons.
While at HMRC Ray oversaw the introduction of the UK’s “DOTAS” rules and prior to that had set up the Business Tax Clearance Team and the Avoidance Intelligence Unit.
President of the Chartered Institute of Taxation, 2018
Chartered Tax Advisor Fellow
Member of the Association of Taxation Technicians and the Worshipful Company of Tax Advisers
Member of the Chartered Management Institute
De-enveloping UK residential property
Due to the imposition of IHT on all enveloped structures holding UK residential property of any value from April 2017 an urgent review is required of any such holding structures. Any solution must be tailor made to fit the particular circumstances of the client.Read More
Transactions in securities – where are we now?
Even by today’s standards when anti-avoidance legislation seems to be more and more radical, the Transactions in Securities rules (TIS) were widely seen as condemning tax avoidance transactions to history with some early judicial comment describing them as making tax avoidance no longer possible.Read More