Pete Miller CTA (Fellow) is director and head of corporate tax at Jerroms Miller Specialist Tax. He has worked in tax for 35 years, including nearly ten years as an Inspector of Taxes. He then worked in big four firms, specialising in the taxation of corporate transactions, and then ran his own business, The Miller Partnership for 11 years before the merger with Jerroms. He can be contacted by email: petemiller@jerromsmiller.co.uk.