Sarah has been a VAT specialist for over two decades, with the majority of this time dedicated to working with universities. Sarah leads the tax or overall relationship KPMG has with many universities and thrives on solving problems and spotting opportunities for her clients. Outside of work, Sarah can often be found on the side of a football pitch or spectating at swimming galas, cheering on her daughters.
Julia has reached her 5 (and a half!) year anniversary with BUFDG and can't quite believe it's been that long. After DfE/HMRC updates for CJRS throughout the first year, everything is a silver lining! 20+ years in employment taxes, with a love of employment status decisions that she doesn't expect anyone else to share. At BUFDG, she looks after the people related taxes, including employment taxes, global mobility and (?) CIS.
Eleanor has been with Grant Thornton for almost 15 years, with 12 of those focused on Employment Tax and Global Mobility. She is a member of the BUFDG Payroll & Employment Tax Group (PEG) and works with clients on a range of areas including policy development, managing expatriate employees, off-payroll working compliance, HMRC reviews, and guidance on expenses and benefits. Eleanor takes a practical and supportive approach to helping clients navigate their employment tax responsibilities.
Sean has 5 years of experience working in Global Mobility. He works specifically on policy design and implementation, as well as a technology role working on Vialto's tools for performing business travel/remote work risk assessments and health checks.
Susan Ball is a tax partner at RSM UK, and she has more than 35 years’ experience working extensively in the employment taxes, investigations and reward field. She also has 20 experience as a non-executive director in the third/public sector including in education. Her clients include Universities, Colleges, Academies and Independent Schools. Susan is also the past President of the Chartered Institute of Taxation, currently she sits on its board and employment taxes committee as well as HMRC’s Construction Forum.
Su is a core member of KPMG UK’s Global Mobility Services HE team working closely with institutes to manage their tax and social security compliance for their globally mobile workforce. She has considerable experience helping institutes implement overseas payrolls and align UK payroll reporting, and working with institutes embed processes to manage compliance obligations and tax policies for staff working at overseas collaborations.
Gemma is deputy lead of our UK Higher Education practice and has over 20 years of Global Mobility experience. She partners with universities across the UK, to help them deliver on their internationalisation strategy. From international policy design, tax and social security compliance and planning, international payroll registration and delivery - she helps universities maximise the opportunities associated with having an international workforce whilst providing practical advice to help manage the associated risks.
Leah has spent 7 years with KPMG’s Employment Solutions team, mastering the intricate world of employment taxes, from year-end reporting to employee benefits and expenses. Whilst she has worked across a wide range of clients, she has focused on the public sector, where she’s become a trusted advisor to universities and NHS Trusts. Leah recently completed a 1.5-year secondment at a University, working on all aspects of employment tax including off-payroll working, which was only briefly paused by a three-month "tax break" in Bermuda!
Pete joined KPMG almost 20 years ago as a fresh-faced graduate straight out of university, knowing nothing about the HE sector (except how to get through a degree in Geography and have some fun at the same time). He still considers himself fresh-faced (though most people would strongly disagree), but he does now know a bit more about tax in the HE sector, having worked in the sector since joining KPMG. Pete is a Tax Partner in KPMG’s HE Tax team and is a UK Corporation Tax and international tax specialist, with expertise in the tax compliance process – having been involved in all stages of the preparation and submission of tax returns to HMRC throughout his career.
Kate has been a VAT specialist for nearly 30 years, with the last 21 of those specialising in the education and public sector. She started her career as a VAT graduate at EY and then moved to Deloitte where she spent 26 years. Kate recently joined Xeinadin as a VAT Partner and is relishing working with Liz again. Kate is passionate about her clients, with a keen focus on being a proactive problem solver and providing practical advice. During her career she has become a specialist in helping clients in the education sector break down complex issues into bite size chunks. Kate’s three daughters keep her very busy outside of work.
Anna has worked with a number of higher education organisations nationally on both UK compliance and international corporate tax considerations, and has extensive experience in advising clients from the non-profit and charity sector. She also acts for commercial groups on all aspects of tax compliance and advisory matters, including tax residency issues and structural planning.
Jimmy is a Tax Director in MHA's Indirect Tax team. He has 10 years of experience working in VAT having started his career as a HMRC investigator before moving into practice. He joined MHA in the Northwest last year and since then has advised on a broad range of VAT and indirect tax matters. He is a member of the Chartered Institute of Taxation.
Jimmy advises on all areas of VAT, including the optimum VAT treatment of business and non-business income, measures to improve VAT recovery, VAT on land and property transactions and cost-effective partial exemption special methods. Jimmy provides tailored, commercial advice to a variety of clients across the education sector including Universities providing Higher Education. His role prior to joining practice gives Jimmy the experience to provide alternative insight from the perspective of HMRC and resolve complex tax disputes.
Amit started his career in tech, moving into VAT advisory within the Big four where universities were amongst his client portfolio. Throughout his career, automation has played a central role and has been leading automation based projects in-house and for clients, in practice, for the past 18 years. Since his move to BDO over 6 years ago, Amit has helped build the Tax Technology practice and is a tech leader for the UK firm.
David is a Director at RSM who has a wealth of experience advising both individuals and employers in relation to cross border working and employee travel / movement. David has particular experience working with remote workers, commuters and business travellers and advises clients from an income tax, social security and payroll perspective. David has worked extensively in the Higher Education sector and joined RSM in 2022, having trained and spent the majority of his career within the Big 4 and is as experienced working with individuals as he is with multinational organisations.
Davyd joined Grant Thornton in 2012 having previously worked at Deloitte for almost 8 years. Davyd is on the UK National Leadership team and is Higher Education sector lead for Global Mobility. He is a well-respected member of the tax community and supports a range of Universities to manage their employment tax obligations in both domestic and cross-border arrangements.
Gemma has 14 years of experience in UK Global Mobility, helping corporate clients build their mobility functions and manage global mobility programmes. She supports a range of organisations across sectors, with a particular focus in recent years on addressing the mobility needs of the Higher Education sector.
Marie is the Higher Education sector lead at Vialto and has significant experience of working with Higher Education Institutes supporting them with all matters to do with working internationally. She leads a team in the UK that supports over 50 UK universities with these matters as well as supporting colleagues across the world in providing support to HEIs in their location. She also works more widely with the sector to help them with sector specific matters such as treatment of USS, fellowships and those working at CERN.
courtney.hargreaves@kpmg.co.uk
After completing a degree in biomedical science, in a rather dramatic change of direction Courtney decided to forgo her planned career in medicine for something much more exciting – becoming a tax advisor! Courtney is currently a manager based here in Birmingham and specialises in UK Corporation Tax and international tax, with a focus on the HE sector. During her almost 7 years of experience she has worked with over 20 groups in the sector and currently works with multiple groups who have exceeded the all-important EUR 750m threshold. Outside of work, Courtney’s ideal weekend involves crosswording, a long walk, and a BBQ (or braai, as she calls it) – preferably with a G and T in hand!
Max is an experienced Partnership Account Manager at Croner-i working closely with prospective and current partners such as NEBOSH, ICAEW, CIOT, HPMA, and BUFDG. He specialises in managing strategic relationships across the tax, accountancy m HR and health and safety sectors, helping partners and their members navigate complex regulatory environments. With a wealth of experience strategic collaborations and sector knowledge, Max is BUFDGs go to person for all things Croner-i and what support is available to members when they need it.
Scott Harwood is Head of Not-for-Profit Tax at RSM UK and an indirect tax partner. He advises a wide range of charities and state-funded organisations including those across the education sector. Supported by an incredible not for profit tax team, Scott promotes high-quality services offering a solutions-based approach and practical advice.
Steve has over 20 years of tax experience advising businesses of all different sizes from small owner managed businesses to large groups. Mainly corporate tax focused, he also has experience of employment taxes, VAT and R&D tax reliefs as well as significant international tax experience. He also advises large businesses on tax governance and tax risk management.
Steve also has significant experience working in-house, including 3 years as Tax Manager at a large North West university and Head of Tax at a large Housing Association group which gave him valuable insight into the tax and finance challenges of working in large businesses. Along the way he has had occasion to utilise the firm’s advice, putting him in the unique position of having been both an employee and a client of MHA.
Mike has over 30 years of experience in tax and has concentrated on employment taxes for the whole of his career. He joined Grant Thornton in 2005, following eight years as an Inspector at HM Revenue & Customs where he carried out compliance reviews and investigations across a wide range of businesses. He leads Grant Thornton’s Employment Tax team in the North working with a number of Higher Education clients on areas such as employee remuneration, benefits, expenses, and tax-efficient structuring. He has extensive experience in employment status matters, including IR35, and the Construction Industry Scheme (CIS). In more recent years Mike has also developed an advanced understanding of NMW regulations, helping many clients manage their risks in this area.
Laura has over 20 years of experience in Global Mobility and joined Grant Thornton in 2024. She specialises in International Social Security and Posted Worker Services. Her experience includes advising on the application of the EU social security rules to complex scenarios including multiple employments, self-employments and directorships; the consequences of the use of employment companies on social security contributions liabilities, and the impact on employee benefits of switching between social security systems. She also has extensive experience of helping clients manage business traveller risks effectively, using technology solutions where appropriate.
Andrei is a seasoned global mobility professional with over 15 years of experience and passionate about simplifying complex challenges and driving strategic business solutions. With a focus on the Posted Workers Directives (PWD), international social security and business travel, he has helped numerous organisations navigate complex regulatory landscapes and optimise their global mobility programs.
Currently, he advises clients on a wide range of global mobility matters leveraging his prior experience and a deep understanding of international tax compliance, social security regulations, and cutting-edge technology solutions.
Caroline is well known and highly valued advisor in the higher education sector within her specialism of employment tax (over 45+ years with 20 years at HMRC!). She has worked with (and for) BUFDG for many years and is highly respected and trusted by the sector.
Emily-Rose Jones is a Senior Manager based in Leeds, where she’s helping steer the complex ship of tax transformation across the higher education sector. From grappling with the quirks of VAT in research funding to navigating the digital shift in compliance, Emily-Rose brings a steady hand, sharp thinking, and a strong cup of tea to every challenge. She’s passionate about making tax tech work for universities—not the other way around—and believes that even the most tangled processes can be untangled with the right tools (and the right biscuits).
Claire leads KPMG UK’s Global Mobility Services across the HE Sector, working closely with institutes from across the UK in managing their globally mobile workforce, the associated tax risks and wider considerations. She has been instrumental in helping institutes define and develop their policy for successfully managing international employees, ensuring it is aligned with each institute’s priorities and obtaining senior stakeholder buy-in as required. When Claire isn’t helping Universities juggle international researchers, academics and everything in between she is juggling her own 4 and a 3 year olds at home, who certainly keep her on her toes.
joe.kerry@my-money-matters.co.uk
Maximilian is an Indirect Tax Senior Manager with a knack for simplifying complex VAT issues in the education sector. With eight years of experience, he advises on partial exemption, charitable reliefs, capital projects, and research project VAT liability. Beyond education, he collaborates with an international e-commerce provider, ensuring smooth market entries and resolving global tax challenges with KPMG Member Firms and tax authorities.
Before becoming the second team member at Big for Tax, Harriet was the Tax Manager at the University of Glasgow, and before that worked at The Open University for almost 10 years. She has been extremely tenacious at making change happen and crystallising tax savings and refunds. She is also an excellent communicator working with all stakeholders so that whatever their background, they can engage with tax. She is a Chartered Tax Adviser, trained as a Chartered Accountant with PWC, and has a BA from the University of Oxford.
Jennifer Lee is Senior Manager at PwC, based in Reading but working with HE institutions nationally. Jen is a qualified Accountant and Chartered tax Advisor, and has 14 years of VAT experience. Jen advises Universities on a range of VAT issues, and has recently been working with a number of clients in managing overseas VAT/ GST risk and registration obligations, as a result in increased online learning.
Tom Lilley is from Mauve group, who have supported higher education institutions worldwide with global employment solutions for the last 30 years. Their solutions include Employer of Record services, HR consultancy, and international payroll. At Mauve Group, Tom helps universities navigate the complexities of cross-border hiring and compliance with tailored, scalable solutions. He is looking forward to meeting you all.
Liz started her career in VAT in 1984 with HMRC – today via a career with EY and as a Director of the Centurion VAT Specialist team, she is a VAT Partner in Xeinadin, a new top 20 accountancy and advisory firm that Centurion joined over 4 years ago to enable the team to broaden their services offering. Liz is a regular speaker at BUFDG so hopefully a familiar face to many. Outside of her VAT life she remains a country girl at heart, although sharing an interest in football with her husband has led to regular London visits as West Ham FC season ticket holders – all sympathy welcome after this last season. She was awarded an OBE in 2019 for services to diversity and economic development in Wales.
James has 16 years experience in Global Mobility, including the last 8 years specialising in Global Social Security and the last 6 years specialising in Global Social Security for Higher Education institutes, and has a wealth of experience supporting organisations with the cross border social security challenges unique to this sector.
Andrea’s career spans over 35 years, beginning in 1988 when she joined HM Customs & Excise as a VAT Officer. After 20 years in practice, she joined the University of Worcester in 2013 as its Tax Officer, before moving to BUFDG as its Tax Specialist in March 2020. Her BUFDG role involves updating the HE sector on current, relevant tax issues; providing training and resources; liaison with HMRC, advisors and other third parties; and arranging events, including the Annual Tax Conference.
Outside work, Andrea can be found walking her beloved dog, running (slowly!), and generally trying to organise her life!
david.miller@thecustomspeople.com
David has been involved in the Customs field for 36 years, the last 25 of these have been as a Customs & VAT Consultant. David assists all types of international businesses so that they make the most of the Customs rules so they neither under or, more importantly, overpay duties. David advises a number of universities on import and export issues, especially with regard to import reliefs and temporary movements of goods. In the lead up to and since Brexit, he has provided considerable support to the HE sector via a series of BUFDG Time to Talk sessions.
Paul leads KPMG’s Employment Solutions support for Higher Education and the public sector, bringing over 18 years of expertise to his advice and guidance. He's the trusted advisor for universities navigating the exhilarating realms of Off-payroll working, Volunteers, Stipends, National Minimum Wage, payroll, CIS, and the captivating world of employer compliance - because who doesn't relish a good compliance challenge? When he's not busy being a compliance superhero, Paul is a regular contributor to the BUFDG Payroll & Employment taxes Group. His contributions extend to supporting BUFDG on issues directly with HMRC and other influential bodies like UKRI, showcasing his ability to deliver not only knowledge and expertise but also a touch of pragmatism and wit to the table.
Guy has 6 years of experience working with Higher Education institutions on their VAT matters, with a primary focus on distance learning and overseas ventures, as well as tax technology.
Louise has 17 years of experience working in global mobility. She helps organisations build and manage their global mobility programmes, particularly focussing on international remote working and short term travel for work purposes. This includes policy design, market benchmarking, technical advice on compliance requirements, use of technology to manage mobility programmes and building governance structures. She has extensive experience in the Higher Education sector.
Priyanka has worked in tax technology for almost 10 years, and focuses on helping clients transform current processes using the latest in technology such as wrangling tools, building custom applications, or using wider data management solutions.
In addition, Priyanka also leads on ad hoc data transformation projects and including many that utilise the latest advancements in AI.
Laurie leads the Deloitte education team and has been with the firm for 23 years.
Stephanie is an employee relations specialist, qualified as an Associate CIPD member since 1998, with 30 years’ HR experience, 22 of which are in consultancy. Stephanie joined the MHA HR Solutions team in August 2018 and has advised a range of our clients on areas such as changing terms and conditions, restructure and redundancy, absence and performance management, and disciplinary and grievance issues.
Stephanie has worked with clients to address organisation-wide absence problems, consultation on changes to benefits packages, and collective redundancy consultation. Stephanie also works with start-up businesses to put compliant Employment Law documentation in place and can advise on Directors Service Agreements, Contracts for Services, Term Time Only or Annualised Hours Contracts or any other “atypical” Contracts, as well as Settlement Agreements.
As a regulated Immigration Advisor with the IAA, Stephanie assists clients with a wide range of immigration matters, including Sponsor Licence applications and Certificates of Sponsorship, Global Business Mobility and Skilled Worker visa applications, and individual visa support.
Robin is a Tax Partner specialising in VAT and Tax Governance. He joined MHA in 2023, having previously been the global head of Indirect Tax team at Barclays Bank.
Robin is a member of the Chartered Institute of Tax and has over 20 years of experience in VAT and Tax Risk Management. His 15 years of in-house experience make him excellently positioned to advise clients on optimising indirect tax processes and controls. Robin also has extensive experience of resolving complex VAT disputes and has secured substantial VAT savings for his clients.
Caroline leads PwC's employment tax offering for the higher education sector and has over 20 years' experience supporting organisation to manage their employment tax risk. Caroline works with universities, NHS, local and central Government to introduce robust policies and process, to help them manage key risks, engaging of contractors, and reimbursement of expenses.
s.randall-paley@lancaster.ac.uk
Prior to joining Lancaster, Sarah Randall-Paley studied English at Nottingham University and then qualified as a Chartered Accountant with KPMG in London, working in audit and forensic accounting. Sarah has been Lancaster University’s Director of Finance since 2009. In addition Sarah is former Chair of the national British Universities Finance Directors Group (BUFDG), current Chair of the BUFDG Tax Group, a co-opted member and Chair of the Audit Committee of UCAS, a member of the national TRAC Development Group and Governor and Chair of the Finance and Audit Committee of Lancaster Girls’ Grammar School. Sarah was awarded an MBE, for services to higher education, in the King's birthday honours list 2024.
jack.ray-atkins@thecustomspeople.com
Having handed over the Education Tax lead baton to the effervescent Pete Chapman, Simon still enjoys advising his Higher Education clients across the South and London regions. With over 25 years’ tax experience in both industry and practice, he uses his knowledge and KPMG’s international network to help his clients understand the tax consequences of operating internationally and in an increasingly changing global tax environment, providing pragmatic advice on where best to focus their efforts. He is also looking forward to seeing real people, in a real location and enjoying a real drink with them…
Martin is a self-employed author and occasional consultant, specialising in VAT on property and construction matters. He regularly assists BUFDG in discussions with HMRC, is technical secretary to the British Property Federation’s VAT Committee and has various roles on HMRC committees and working parties. Martin has been an industry expert on estates matters for many years, in HM Customs & Excise, as a partner at Ernst & Young and as Head of Indirect Tax at Eversheds. For details of VAT on Construction, Land and Property, by Martin Scammell and Chris Nyland, go to https://sntax.co.uk/. BUFDG members qualify for a free trial, and specially discounted rates.
rebecca@relegalconsulting.co.uk
Rebecca is a knowledgeable and highly respected expert in employment status, working with Caroline Jones in a number of projects for BUFDG, including the annual employment status training. She has 24 years experience in employment status, the Contracting Industry Influencer of the Year 2024, Chair of the FCSA Independent Arbitration Panel and wrote (a BUFDG favourite) book called CEST Explained.
Sudhir has over 30 years’ experience in the Not for Profit sector and joined MHA in 2013. He previously led sector teams at RSM, Crowe, and Mazars, and brings 25 years of experience as an Audit Partner. He has worked with a wide range of charities, universities, and major institutions, offering assurance and advisory services. Sudhir has served on sector working parties, contributed to guidance, and is a regular speaker and writer on Not for Profit finance, governance, and regulation. He sits on the Charity Commission Interim Manager panel, supports ICAEW’s voluntary sector work, and collaborates internationally through Baker Tilly. He is also a Responsible Individual registered with the Financial Reporting Council, authorised for complex public interest audits.
Sudhir is currently a member of the Council of the Royal College of Art, where he also chairs the Audit and Risk Committee.
James joined MHA as a Partner and Head of Global Mobility in 2024. With 15 years-experience in global mobility, primarily at Big 4, he advises employers on all aspects of having an international workforce, including employer and employee tax compliance, global payroll requirements, international social security, and creation of policies and approaches to developing, revitalising or expanding an international mobility programme. Having worked across some of the largest and most complex international mobility programmes for large corporates, educational (both private and public) institutions and private companies, he brings a wealth of experience in all things global mobility.
Having recently joined Xeinadin Group as a Tax Partner, Nicola brings with her over 25 years tax experience, spending more than 18 years specialising in off-payroll/IR35 and employment status. Her focus is on raising client awareness in these areas to improve compliance, and in turn, reduce client risk. Nicola is an ATT Fellow with a wealth of experience supporting clients through HMRC enquiries and has represented clients at the Tax Tribunal and ADR. Outside of work, Nicola spends much of her time supporting her daughters at various sporting and dancing events.
Laura is a Senior VAT Manager within MHA. Prior to Joining MHA in March 2018, Laura worked at HM Revenue & Customs for 14 years. For her last 5 years in HMRC Laura worked on the Tax Avoidance and Partial Exemption (TAPE) Team, her main focus was Partial Exemption. Laura’s areas of responsibility included considering partial exemption special methods, project work, and the provision of support and advisory services to indirect tax specialists within HMRC.
Before realising that a career in tax was the route to happiness, John trained in search engine optimisation, taught English in Thailand, and provided excellent customer service in the catering and hospitality arena. John is currently studying for the ATT exams and then Chartered Institute of Taxation and has a BA from the University of Exeter.
At first they were afraid, they were petrified, didn't think they could live with taxes on their site, then Kerry and Big for Tax came along, and they were strong and they knew how to get along.
With a 30-year career devoted to tax in the higher education sector, with time in HMRC, University of Cambridge, KPMG and now Big for Tax, Kerry definitely knows his onions as well as having detailed insight into how the HE sector works and where tax fits into that.
Suzanne is a senior manager in the corporation tax team at KPMG and has specialised in higher education for most of her 20 years with the firm. She works with universities all over the UK, assisting them with both compliance and advisory issues, covering a wide range of both domestic and international advice across much of the globe. When she isn’t thinking about tax Suzanne’s two daughters keep her busy (mainly as their driver and musical taste influencer – 90s indie all the way!) and she continues her attempts to become a regular runner having completed her first 5k earlier this year.
shaun.tetley@my-money-matters.co.uk
Shaun wears many hats, apart form working for MMM, he is Head of Pensions, Payroll and Reward at Portsmouth City Council and chairs the popular CIPP Public Sector SIG, regularly attended by many universities. The main reason for attending the conference is to help universities who have LGPS members with implementing Shared Cost AVCs. They deliver a stunning employee benefit, make savings for the university and cost nothing to implement. Shaun introduced the first scheme in the UK 8 years ago and now approaching 400 public sector employers have schemes.
Vicky Topps is a poacher turned gamekeeper turned poacher and a Director within KPMG’s Tax Dispute Resolution team advising clients on all interactions with HMRC, enquiry strategy and tax governance. She re-joined KPMG a year ago after 15 years at HMRC where she was a Senior Civil Servant and the Deputy Director for Large Business Midlands responsible for the tax affairs of 342 of the UK’s largest 2,000 groups. She has worked in tax for 23 years across all tax regimes at HMRC and KPMG whilst juggling 3 small children and a dog and her favourite tipple is white wine!
Richard is KPMG’s head of Public Sector for Indirect Tax and has been working with Universities since 1996 (which still doesn’t feel that long ago to him!). He works on everything from partial exemption and large capital projects to international projects and VAT reclaims - most recently he led the team that won the Solent Pathway Campus Ltd VAT Tribunal decision. With a wife and two young daughters he doesn’t get a lot of time to himself outside work, but loves a range of sports including Krav Maga, swimming and skiing when he gets a chance.
Josh is an experienced change leader in the field of global mobility, specialising in helping organisations of all sizes implement effective policies, processes, and guardrails to manage international relocations efficiently and compliantly. His focus working in the HE Sector is on ensuring that staff have a seamless and positive transition when moving abroad and that the faculty members involved in the process benefit from a smooth, cost effective and low-stress experience, with clearly defined roles and supporting structures in place.
