Our Team

Aaron Kendall

Tax Associate

kendall@k3.tax

Daniel Sladen

Daniel is a corporate and business tax specialist advising on financial structuring, international tax and complex transactions. He also advises business owners and private equity managers on their personal tax position in relation to restructuring assets, extracting funds, and succession planning.

Daniel’s clients span a wide range from shareholders in small- medium sized corporate groups and family companies to international private equity funds and collective investment structures. His background in capital markets and finance as well as his recent experience advising small and medium sized trading companies has given Daniel a range and depth of tax expertise which is hard to match.

Recent projects have included advising UK investors on the tax treatment of a cash-out and rollover investment in a US hybrid partnership/ company structure, a complex merger of two large food sector groups preceded by a tax-efficient extraction of non-core real estate assets, and a phased acquisition of a hotel group by a private equity fund requiring bank refinancing prior to drawing down investment from institutional investors.

Daniel qualified as a Chartered Tax Advisor in 2001 in the financial sector tax team of a Big 4 firm and has over 20 years’ experience as a tax advisor, much of it gained as an in-house tax specialist in businesses including major investment banks, wealth managers and private capital firms. More recently he worked in professional practice as a partner in a top 20 firm advising mid-market and entrepreneurial businesses across a variety of sectors and leading the complex corporate and international tax team. This combination of experience means he can offer an exceptional level of advice and his ability to take on unusual and challenging projects and bring them to a successful outcome is invaluable to his clients.

Managing Director

CIOT

sladen@k3.tax 07920249259

Dominic Lay

Dominic is a Tax Manager specialising in corporate and business taxes. Dominic regularly advises corporates and their shareholders/directors on:

• Succession planning and owner exit routes for owner managed businesses. Typical solutions which we design and project manage include: sales to employee ownership trusts (EOTs), management buy outs, family buy outs and company share buybacks. Dominic has particular experience in advising on EOT transactions with several live transactions typically on the go at any one time.
• Business re-organisations or reconstructions, for example to simplify a complex corporate structure, prepare a part of a business for sale, or facilitate the split of a business or group between shareholders – all in a tax neutral manner in most cases.
• International tax issues such as minimising withholding taxes, minimising double taxation, transfer pricing and advising on the implications of expanding overseas.
• Large or complex corporation tax compliance, including tax accounting. Dominic has valuable experience as an outsourced UK tax manager for a listed global mineral business. He worked directly with the group tax director supporting global projects, provided the UK tax accounting input for the group accounts and oversaw all aspects of UK tax compliance including large corporate compliance obligations. He also co-ordinated responses to a contentious tax enquiry.

Dominic is a chartered tax advisor, an international tax affiliate of the CIOT, and a chartered accountant. This mixture of knowledge and experience make Dominic a valuable single point of contact for multiple corporate tax issues that commonly arise within large corporate groups.

Dominic graduated from Exeter University with a degree in Accounting and Finance in 2014 and has been working in practice since graduating. He has spent time working in the audit and  corporation tax compliance teams during his training and once qualified as a chartered accountant has specialised in tax advisory.

Tax Manager

ICAEW, CIOT

dominic.lay@k3.tax 07951135741

Grant Summers

Grant is a Director who specialises in Tax Investigations. During his career, Grant has successfully negotiated settlements for numerous clients facing complex HMRC issues. He worked for HMRC at Senior Inspector level in the Fraud Investigation Service, prior to joining the accountancy sector.

Specialist expertise

Before joining inTAX, Grant was a Director with a national audit, tax, advisory and risk firm. He has previous experience in Partner and Director level roles at Big Four firms where he specialised in tax investigations.

Grant has considerable expertise in COP8/COP9 work, tax residence/domicile and tax schemes defence strategies. He is skilled at making voluntary disclosures to HMRC where matters have been identified at clients undergoing Forensic investigations or pre/post transaction Due Diligence.
Grant has represented clients at both Tax Tribunals and in the Court of Appeal, as well as providing expert evidence in the Civil and Criminal Courts. He regularly lectures on investigation and employment tax issues and is a member of the ICAEW Tax Investigations sub-committee.

About Grant

Outside of work, Grant is an elected member of Kettleshulme Parish Council and in his spare time he enjoys field sports and gardening.

Memberships

ICAEW Tax Investigations sub-committee – Member

Qualifications

HM Inspector of Taxes (Fully Trained) 1989

Director

HM Inspector of Taxes (Fully Trained) 1989

grant.summers@intaxltd.com 02038797850

Holly Bedford

Holly is a transaction tax specialist advising on corporate sales and acquisitions, MBOs, group reconstructions. private equity backed corporate finance investments and sales to EOTs. She also specialises in advising on share incentive schemes and employee share related tax issues.

Holly advises shareholders in small- medium sized corporate groups and family companies, in relation to their corporate, personal and employee tax issues. She also advises investors on the structuring and implementing corporate acquisitions. Her experience covers a wide range of commercial trading sectors.

Recent projects have included advising the Quantuma partners on the sale of their business to the K3 Capital group, a number of sales to EOTs, a complex reorganisation and demerger of a £50m family property owning group between three siblings, successfully assisting a private-equity backed distressed trading company to exit their investor, tax efficiently restructure their debt and put in place management share incentives going forward.

Holly has 30 years of tax experience with an in-depth knowledge of the tax issues facing her clients during transactions and reorganisations, this together with her deep understanding of the wider commercial and personal aspects of such transactions makes her one of the most-respected tax advisors in this field. She understands the importance of these events in her client’s lives and works closely with other advisors to ensure they achieve the best possible tax outcome for their unique circumstances. She is passionate about delivering an outstanding, highly responsive service with a focus on pragmatism and clear actionable advice.

She originally qualified in 1993 as a Chartered Accountant and Chartered Tax Advisor in a Big 4 firm and worked in the Corporate and International Tax groups in London and the USA. On returning to the UK, she joined a specialist corporate finance firm where she spent 10 years providing tax advice, due diligence and deal support. She then spent 4 years as a Tax Advisory Partner in a medium-sized accountancy firm, leading the Transactional Tax and Employer Solutions services before forming K3 Tax Advisory to provide specialist tax advice to SME businesses and private-equity backed companies.

Managing Director

FCA, CIOT

bedford@k3.tax 07801887637

Isaac Pascoal De Freitas

Tax Associate

isaac@k3.tax 02038566720

Jeremy Johnson

Managing Director Jeremy Johnson specialises in tax investigations. Jeremy advises owner-managed businesses and sole traders with tax disputes and disclosures, dealing with technical tax issues for clients.

Specialist expertise

Using his tax expertise, Jeremy provides advice to clients on a wide range of matters including disclosures of errors, running fraud enquiries, conducting appeals and tribunal work and alternative dispute resolution (“ADR”). Having worked within HMRC, he has extensive experience and a deep understanding of the workings of HMRC. This gives Jeremy a unique insight into the best ways to approach and work with the HMRC team. In addition to his technical tax knowledge, Jeremy has broad experience in the legislation that governs time limits and HMRC’s ability to make tax assessments, as well as other procedural matters.

Jeremy has recently advised on several matters, including a case where he assisted a client with a fraud enquiry where a company director had submitted false invoices. He has also conducted alternative dispute resolution (ADR) for a food retailer who was accused of significant sales suppression by HMRC, which resulted in settling for a small adjustment to VAT, rather than the £700k that HMRC had originally assessed.

About Jeremy

Following his training within HMRC and working as a fraud investigator, Jeremy worked at several firms, including the Big Four within their investigations team, before moving to inTAX.
Outside of work Jeremy is a keen motorcyclist, usually touring abroad at least each year. He also enjoys cooking and trying new cuisines.

Qualifications

Fully trained Inspector of Taxes

Managing Director

jeremy.johnson@intaxltd.com 02038730848

Joe McDermott

Based in London, Joe is a Director who specialises in tax disputes. Prior to joining inTAX, he worked for HMRC as an investigator in the Fraud Investigation Service.

Specialist expertise

Joe specialises in helping clients to resolve tax disputes and guiding them through HMRC investigations, enquiries and disclosures. His clients include individuals, partnerships and owner-managed businesses.
Joe is highly experienced in dealing with all types of HMRC enquiry. He helps clients to minimise unnecessary tax, interest and penalties and, in the most severe cases, avoid criminal investigation. He also advises individuals suspected of tax fraud who are being investigated by HMRC under Code of Practice 9 (COP9).

As Joe is an ex-HMRC investigator, he has extensive knowledge of its inspection powers, assessing time limits and penalty procedures. Joe is also highly skilled in identifying HMRC’s concerns and restricting enquiries to those isolated issues.

About Joe

Joe joined HMRC in 2014 on the tax specialist programme and qualified as a fully trained Inspector of Taxes. Whilst there, he led tax enquiries into individuals and owner-managed businesses as part of the Mid-Size Business Unit and also led COP9 investigations in the Fraud Investigation Service. Joe joined the inTAX team in 2018.

Outside of work, Joe is a keen sportsman and enjoys playing a round of golf.

Qualifications

Fully trained Inspector of Taxes (HMRC)

Director

Fully trained Inspector of Taxes (HMRC)

joe.mcdermott@intaxltd.com 02036758120

Kayleigh Everson

Kayleigh is a Tax Manager specialising in domestic and international private wealth taxes.

Kayleigh’s clients are wide ranging and include both personal clients and professional contacts. She is experienced in providing easy to understand advice on complex matters, and often gives presentations to other professional contacts in her subject matters.

She works with our wider business team to provide expert witness reports containing private client matters such as divorce and separation, emigration, tax efficient extraction and inheritance tax planning. She also has a network of accountancy firms she assists with white label specialist advice.

Having started her career in private client compliance, she has worked with a large variety of people from varying backgrounds, and having both lived and worked overseas, she understands and takes a keen interest in the challenges facing our clients in both the UK and the international sector.

Her recent projects have included advising parties on the tax implications of remitting funds during a divorce, advising international clients on structing their UK assets and advising high net worth non-domiciles of their options when re-locating into or out of the UK.

Kayleigh is qualified as a Chartered Tax Advisor and is currently working towards her Advanced Diploma in International Taxes. She has more than 10 years’ experience since first starting with a Big 4 firm in the Thames Valley before relocating to the South-West.

Tax Manager

CIOT

everson@k3.tax 07949443542