UK

Deloitte LLP, the UK Deloitte member firm

Abbots House

Abbey Street

Reading

RG1 3BD

UK

Tel: +44 (0)20 7007 6772

Email: dabarlow@deloitte.co.uk

Website: www.deloitte.co.uk

Daniel Barlow, Deloitte UK, is an indirect tax partner. He advises global businesses in all sectors but particularly in telecoms, media and technology (TMT) and also the travel and hospitality sector. He also leads Deloitte's provision of services to clients on indirect tax compliance and technology in the UK, advising businesses on how to achieve best-in-class indirect tax compliance. He has worked at Deloitte for more than 19 years, before which he was a VAT inspector with HM Revenue & Customs, the UK government department responsible for collection of taxes.

Deloitte LLP, the UK Deloitte member firm

Hill House

1 Little New Street

London EC4A 3TR

UK

Tel: +44 20 7303 2862

Email: gdcampbell@deloitte.co.uk

Website: www.deloitte.com

Gary Campbell, Deloitte UK, is an indirect tax partner and Deloitte global managing director – financial services, based in London. Gary has more than 19 years' experience and advises a number of multinational investment banks, commodity traders, insurers and market infrastructure providers on a range of UK VAT and global indirect tax issues.

Gary has experience in a range of VAT matters including reverse charge reviews, devising new partial exemption special methods (including negotiating and agreeing methods with UK revenue authority HM Revenue and Customs), identifying cost saving opportunities and agreeing VAT refund claims with HMRC, reviewing internal accounting systems and leading client workshops on pan-European bank and global entity restructuring, particularly in light of Brexit. Gary is also actively involved in consultations with leading contacts at HMRC's VAT policy team on current topical matters such as VAT grouping and the impact of the Skandia case on cross-border supplies.

Deloitte LLP, the UK Deloitte member firm

2 New Street Square

London EC4A 3BZ

UK

Tel: +44 20 7007 9264

Email: jasoncraig@deloitte.co.uk

Website: www.deloitte.co.uk

Jason Craig, Deloitte UK, is a partner based in the London office with responsibility for retail across the UK's national indirect tax practice.

Jason specialises in consumer-facing businesses. He advises a number of the largest global businesses across retail, technology, and consumer packaged goods (CPG) sectors on international supply chain, multichannel distribution, fulfilment, promotions, and international expansion together with the ways in which policy/legislative changes impact consumer facing businesses. He is recognised as applying a commercial and practically driven approach to his global advisory relationships.

Jason has 20 years' experience in indirect tax and is a qualified chartered accountant and chartered tax adviser.

Deloitte LLP, the UK Deloitte member firm

2 New Street Square

London, EC4A 3BZ

UK

Tel: +44 (0)207 007 0844

Email: jcurran@deloitte.co.uk

Website: www.deloitte.com

Jane Curran, Deloitte UK, is a partner based in the London office, leading the telecoms, media & technology indirect tax team in the UK. The team advises a broad range of multinational businesses on the complexities of indirect tax compliance and management arising from local and global operations.

Jane began her career as an inspector with HM Revenue and Customs before moving into VAT consultancy with Deloitte UK. She spent time in Australia advising multi-nationals establishing businesses in the Asia Pacific region before returning to the UK. Jane advises multi-national businesses on aspects of global contracting, international expansion, and indirect tax developments in their key operational and strategic investment territories. From a UK perspective, Jane is involved in advising numerous clients across a range of day to day and operational issues, as well as working with them to interpret significant legislative and policy changes impacting their operations.

Jane has been a partner for 15 years and has over 25 years' experience working in indirect tax.

Deloitte LLP, the UK Deloitte member firm

2 New Street Square

London EC4A 3BZ

UK

Tel: +44 (0) 20 7007 3814

Email: khann@deloitte.co.uk

Website: www.deloitte.co.uk

Kendra Hann, Deloitte UK, leads the indirect tax practice advising clients operating within the energy, life sciences, and telecommunications industries on indirect tax issues including VAT, customs, excise duties and environmental taxes.

Kendra worked for three years as a VAT inspector with HM Revenue and Customs. She then joined BP as an in-house indirect tax adviser to the downstream oil business. In 1994 she joined Andersen as a manager, became a partner in 2001 and joined Deloitte UK in 2002. In addition to working on international indirect tax projects, Kendra has led client teams on a number of European and global VAT review and advisory projects. During her career she has advised multinational businesses, charities and departmental public bodies.

Kendra has been a member of the Chartered Institute of Taxation (CIOT) since 1995 and speaks regularly at external events.

Deloitte LLP, the UK Deloitte member firm

Four Brindleyplace

Birmingham, B1 2HZ

UK

Tel: +44 121 695 5902

Email: bhorn@deloitte.co.uk

Website: www.deloitte.com

Barney Horn, Deloitte UK, is an indirect tax partner based in the Birmingham office. Barney has specialised in indirect taxes (principally VAT and gambling duties) for more than 26 years.

He joined HM Customs & Excise in 1990, and for the last 20 years has worked at Deloitte UK in its London, Cambridge, and Birmingham offices. He also spent two years in the Melbourne office of Deloitte Australia, advising on the introduction of GST.

Barney has a wide spectrum of clients in both the private and public sectors with a major specialism in travel, hospitality and leisure, where he advises a number of the largest betting and gaming businesses, and pub companies.

Over the years, he has had a number of successes in significant VAT cases in relation to partial exemption, fiscal neutrality and VAT liability issues in respect of betting and gaming.

Barney is a chartered tax adviser and trained mediator.

Deloitte LLP, the UK Deloitte member firm

Tel: +44 20 73030062

Email: rinsole@deloitte.co.uk

Website: www.deloitte.com

Richard Insole, Deloitte UK, is an indirect tax partner and lead engagement partner (VAT). He leads the insurance sector within Deloitte UK's indirect tax practice and has significant experience across the wider financial services sector.

Richard has been advising financial services clients nationally for 18 years. His clients include a range of global and domestic businesses in the financial services sector, including insurers, brokers, outsourcers, banks and investment managers.

Richard specialises in VAT advisory work including complex international restructuring, M&A transactions and devising VAT recovery methods. Richard has significant experience in advising on compliance, claims and internal controls and in leading communications and negotiations with UK revenue authority HM Revenue & Customs (HMRC).

Deloitte LLP, the UK Deloitte member firm

2 New Street Square

London EC4A 3BZ

UK

Tel: +44 (0)20 7007 0688; +44 (0)7880785386

Fax:+44 (0)20 7583 1198

Email: akhan@deloitte.co.uk

Website: www.deloitte.com

Anbreen Khan, Deloitte UK, is a qualified lawyer who leads Deloitte's litigation, advisory and settlement team and is specialised in indirect taxes. She is a partner based in London with significant experience in dealing with tax dispute resolution.

Anbreen advises a wide spectrum of clients and has advised on a number of landmark VAT cases in the UK as well as at the European Court of Justice (ECJ). Notable cases she has been involved in include: Marks & Spencer Plc; Association of Investment Trust Companies/JP Morgan Fleming; The British Film Institute; Adecco (UK) Limited & Others. These cases have made an outstanding contribution to UK business and the development and clarification of tax policy and legislation. Anbreen is sought after by clients to lead and direct tax litigation and dispute resolution strategies.

Anbreen has successfully worked with the government on legal and policy issues concerning the implementation of tax legislation (eg the adequacy of transitional periods for changes to fiscal legislation; limitation claims in litigation and the implementation and transposition of legislative provisions).

Furthermore, Anbreen leads a team which has expertise in the development of collaborative dispute resolution, such as alternative dispute resolution (ADR) via mediation and facilitation processes for tax disputes. In addition, the team has qualified trained mediators who work in resolving complex tax disputes with the tax authorities using collaborative and ADR resolution techniques, which has been an extremely successful process.

Anbreen has deep experience working with tax counsel and tax courts, and has successfully built up a strong and trusted personal profile with the tax profession and UK revenue authority HM Revenue & Customs. The team in the UK works across indirect tax and corporate tax. The team has particular expertise concerning disputes in the UK domestic courts (including judicial review proceedings) and at the ECJ. A strong public speaker, Anbreen regularly hosts ECJ and case law development presentations for both domestic and global client conferences.

Anbreen is a former winner of the "Rising Star" award for the UK Tax Journal's indirect taxation awards. Anbreen has been listed in the Indirect Tax Leaders guide every year since 2013, and in "Expert Guides – The Guide to the World's Leading Tax Advisers".

Deloitte LLP, the UK Deloitte member firm

Abbots House

Abbey Street

Reading RG1 3BD

UK

Tel: +44 118 322 2871

Fax: +44 118 950 8101

Email: amclaren@deloitte.co.uk

Website: www.deloitte.com

Anna McLaren, Deloitte UK, is an experienced indirect tax partner. She advises a broad spectrum of clients as well as leading the Deloitte national real estate team and advising clients within the real estate sector.

Anna is a VAT committee member of the British Property Federation and a member of the UK Chartered Institute of Taxation.

Anna has extensive experience in indirect tax management and risk, developing and implementing indirect tax strategy for clients and advising on M&A.

A FTSE 250 client said of Anna: "What I value highly is your ability to listen to and understand my issues before making recommendations. For me, this enables you to deliver the level of client service which stands out very favourable in comparison with that of our other advisors. The fact that you lead your team with enthusiasm, remaining personable and approachable, ensures that whether we are dealing with you directly, or a team member, we can always rely on the same high standard of approach."

Deloitte LLP, the UK Deloitte member firm

Abbots House

Abbey Street

Reading RG1 3BD

UK

Tel: +44 (0) 118 322 2815

Email: bpowell@deloitte.co.uk

Website: www.deloitte.com

Ben Powell, Deloitte UK, is the global leader for indirect tax e-learning offerings. He and his team are responsible for developing e-learning solutions, either on a standard basis or as customised/tailored solutions for client requirements that focus on VAT/GST and capital gains tax.

He works with multinational businesses to identify their training and learning requirements in relation to indirect taxes by analysing team structures and governance frameworks and identifying the critical requirements for indirect taxes awareness and capability. He then assists by developing learning programs that are designed to improve the capability and performance of those teams.

Ben is also the leader of Deloitte's UK public sector tax team and its private healthcare VAT team. He provides advice on VAT to clients in those sectors, and leads teams that advise on other taxes such as corporation tax and employment, environmental and property taxes.

Ben advises public bodies such as social housing associations, universities, government departments and healthcare charities. He advises on a wide range of issues including VAT compliance, sales income, VAT recovery on costs, and interaction with the private sector and other public bodies.

He speaks regularly at public sector events on tax issues, including local government conferences, university finance seminars and social housing finance events.

He has specific experience in relation to the externalisation of services and assets by public bodies and the carrying out of business activities – primarily in advising on tax issues, but also in advising on financial and strategic issues as well. He has particular experience in land and property transactions through commercial subsidiaries that use public assets.

He is a member of the UK Chartered Institute of Taxation.

Deloitte LLP, the UK Deloitte member firm

Abbots House

Abbey Street

Reading, RG1 3BD

UK

Tel: +44 (0)118 322 2825

Email: sprinn@deloitte.co.uk

Website: www.deloitte.com

Simon Prinn, Deloitte UK, is part of the South East indirect tax practice of Deloitte UK, covering five offices with a team of approximately 40 dedicated indirect tax specialists, including four partners.

Simon has more than 20 years of experience advising on global VAT matters. He has held a variety of roles during his career, including VAT inspector with the UK tax authorities, VAT manager in New York looking after US headquartered multinational companies, and leader of Deloitte UK's North East indirect tax practice.

Simon advises clients doing business in many industry sectors. In particular, he specialises in public sector health and global healthcare, pharmaceuticals, technology and travel and tourism. He has extensive experience assisting clients with disputes and litigation.

Simon is a member of the UK Chartered Institute of Taxation.

Deloitte LLP, the UK Deloitte member firm

1 City Square

Leeds, LS1 2AL

UK

Tel: +44 (0)113 292 1707

Fax: +44 (0)7831 838391

Email: draistrick@deloitte.co.uk

Website: www.deloitte.com

David Raistrick, Deloitte UK, leads the indirect tax practice globally and is also a partner in the UK practice.

David has over 25 years of experience in the accountancy profession. As the global indirect tax leader, David is responsible for managing the practice, which includes VAT, sales tax, environmental taxes, insurance tax and customs among other areas. He is also responsible for managing the development of global indirect tax service offerings.

Over the last 15 years, David's area of specialisation has been manufacturing, where he has been acting as the industry leader for Deloitte UK, serving clients across a diverse range of manufacturing industries including: aerospace and defence, automotive, diversified industrials and process manufacturers, amongst others.

David also serves the majority of the UK's largest automotive manufacturers and dealer groups, along with various auto finance companies and daily rental organisations. He has day-to-day responsibilities for a large number of global clients.

Deloitte LLP, the UK Deloitte member firm

Hill House

1 Little New Street

London EC4A 3TR

UK

Tel: +44 (0)20 7007 4185

Fax: +44 (0)20 7583 1198

Email: nreeve@deloitte.co.uk

Neil Reeve, Deloitte UK, is a partner in indirect tax specialising in the financial services industry with an emphasis on banking. He joined Deloitte in November 2014. Neil was formerly with Goldman Sachs where he was the EMEA head of VAT and transfer pricing. Neil advises a number of multinational investment banks, commodity traders, hedge funds and exchanges on a range of UK VAT issues. Other work includes reverse charge reviews, devising new special methods and identifying cost saving opportunities. Before Goldman Sachs, Neil was VAT manager at Salomon Brothers.

Deloitte LLP, the UK Deloitte member firm

Four Brindleyplace

Birmingham B1 2HZ

UK

Tel: +44 121 695 5548

Email: darrenstephens@deloitte.co.uk

Website: www.deloitte.co.uk

Darren Stephens, Deloitte UK, is the Deloitte indirect tax European, Middle Eastern, and African (EMEA) leader as well as the Deloitte indirect tax global clients, markets, and industry leader.

Darren has been in the indirect tax profession for 25 years, having joined Andersen's fledgling indirect tax practice straight from University. He specialises in advising clients in the consumer business and manufacturing sectors, with a particular focus on multinational companies. Having spent time in the US, Darren continues to advise a number of US inbound organisations, across different industry sectors.

Deloitte LLP, the UK Deloitte member firm

2 New Street Square

London EC4A 3BZ

UK

Tel: +44 (0) 20 7007 3713

Email: hethompson@deloitte.co.uk

Website: www.deloitte.com

Helen Thompson, Deloitte UK, is an indirect tax partner with 20 years of advisory experience. Her clients include large multinational organisations, UK corporates and public bodies.

Helen leads the energy and resources indirect tax team at Deloitte UK. She specialises in UK indirect taxes (VAT, duty, climate change levy, aggregates levy and landfill tax) and is experienced in leading international projects and understanding tax issues in other jurisdictions. She provides indirect tax advice to some of the world's largest oil and gas companies, mining companies and utilities providers. This includes advice on new transactions, trades and ventures, as well as advice on how to manage indirect tax risk and how to claim credit for tax paid where appropriate.

In both the energy and telecommunications sectors, Helen has advised extensively on issues relating to missing trader intra-community fraud. This has included leading large-scale investigations, advising on measures to protect businesses against fraud and assisting businesses to implement changes resulting from the introduction of the domestic reverse charge.

Helen has advised both public and private sector clients on high-profile transformational projects. This has included leading tax advice around the creation of new arm's-length government-owned bodies, and the sale of publicly owned assets.

Although much of the advisory work Helen undertakes is focused on achieving proactive tax compliance, she also assists in disputes with UK revenue authority HM Revenue & Customs. Most recently, she has successfully defended her clients' positions in relation to corporate reorganisations (including acquisition and disposal costs) and costs incurred by UK holding companies.

She has supported clients in both alternative dispute resolution and litigation processes. Helen is assisting a client in the temporary staffing sector to litigate a matter which has been the subject of longstanding disputes between the industry and HMRC.

Helen has advised a wide range of businesses on environmental tax issues including climate change levy obligations, as well as on their investments in renewable generation and energy efficiency technologies. Helen was chairman of the Chartered Institute of Taxation's environmental taxes working group from 2007 to 2010.

Helen is a member of the Institute of Chartered Accountants of England and Wales and has a first class degree from Cambridge University.

Deloitte LLP, the UK Deloitte member firm

2 New Street Square

London, EC4A 3BZ

UK

Tel: +44 (0)207 007 0578

Fax:+44 (0)207 007 1077

Email: rvitou@deloitte.co.uk

Website: www.deloitte.com

Richard Vitou, Deloitte UK, leads the London indirect tax practice as well as its European M&A and private equity team. He works with clients on a variety of indirect tax issues – advising private funds and their portfolio investments on transactional, structuring and general advisory matters. Richard is also a member of the British Private Equity & Venture Capital Association's (BVCA) taxation committee, leading on indirect tax matters as they affect the private equity sector.

Richard joined Deloitte UK in 1997 having initially trained in law, achieving a Bachelor of Laws (LLB) and master of laws in European law from the University of Nottingham. He is a chartered tax adviser and an associate of the Association of Taxation Technicians.