Ray joined JHA as Partner in 2016. He is a Fellow and the current President of the Chartered Institute of Taxation and specialises in contentious tax matters. His expertise covers both onshore and offshore and includes HMRC disputes and investigations relating to Code 8 and Code 9. His clients range from large corporates to high-net-worth individuals.

Ray has more than 40 years of experience in UK and International tax issues. He previously worked at one of the Big Four accountancy firms and as a senior HMRC inspector. 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.

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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. 

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