UK

Hill House

1 Little New Street

London EC4A 3TR

UK

Tel: +44 20 7007 6772

Email: dabarlow@deloitte.co.uk

Website: www.deloitte.co.uk

Daniel is an indirect tax partner with Deloitte UK, and is based in London. He has worked at Deloitte UK for 18 years, before which he was a VAT inspector at HM Revenue & Customs, the UK government organisation responsible for collection of VAT. Daniel advises international businesses across all areas of VAT – his clients include telecommunications providers, technology companies, airlines, tour operators, hotel groups and publishers. He advises global businesses on their international indirect tax affairs on a regular basis including generating savings, dealing with tax authority audits and disputes and also the tax implications of new business models.

15 Canada Square, Canary Wharf

London, E14 5GL

UK

Direct +44 (0)20 7694 8686

Email: mike.camburn@kpmg.co.uk

Website: www.kpmg.com

Mike is a VAT and indirect taxes specialist at KPMG in the UK based in London, and has more than 21 years of providing advisory services across a number of different sectors.

He began his indirect tax career by working mainly in the government and private healthcare sector, but having qualified as a chartered tax adviser (1997), he changed direction and over the past 17 years has advised businesses and multinational corporations in a number of jurisdictions. He now leads KPMG's Global Digitised Services and Telecoms Industry sector group for indirect taxes and works with a number of the large and medium sized operators in this area, including a number of the global telcos, broadcasters and other suppliers of media. Mike is heavily focussed around the VAT 2015 changes in the EU and has been helping clients to both develop a strategy for, and implement the necessary changes to deal with these challenges.

Mike also works extensively in the life sciences sector with a number of global pharmaceutical companies where his work is oriented around helping them with everything from simple compliance issues to highly complex supply chain and VAT optimisation implementations. This includes ERP and tax engine deployments and assisting clients around their processes and controls with particular regard to outsourced compliance and shared service centres.

He has written articles in international and domestic publications on a variety of technical topics and is a frequent public speaker at industry conference events.

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 is a Deloitte UK indirect tax partner and DTTL Global managing director – financial services, based in London. Gary has more than 16 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 HM Revenue & Customs (HMRC)), 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.

In addition, Gary is chair of the International Regulatory Strategy Group's (IRSG) Working Committee for Financial Transaction Tax. The IRSG is a joint venture between the City of London and City UK and represents the interests of the UK financial services industry on regulatory and tax issues affecting the sector.

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 is a Deloitte UK 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.

Hill House

1 Little New Street

London EC4A 3TR

UK

Tel: +44 20 7007 0844

Email: jcurran@deloitte.co.uk

Website: www.deloitte.co.uk

Jane Curran is a partner based in Deloitte UK's London office, advising a broad range of clients from multinational businesses to those with a public sector focus, including charity, health and education providers.

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 multinationals establishing businesses in the Asia Pacific region before returning to the UK. She advises multinational businesses on aspects of global contracting, international expansion and indirect tax developments in their key operational and strategic investment territories. From a UK perspective she 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. Most recently, Jane has led the tax-wide team advising the London Olympic entities in both the bid and also successful delivery of the London Olympic Games.

Jane has been a partner for 12 years and has more than 25 years' experience working in indirect tax.

2 New Street Square

London EC4A 3BZ

UK

Tel: +44 20 7007 9264

Email: khann@deloitte.co.uk

Website: www.deloitte.co.uk

Kendra Hann advises clients operating within the energy and telecommunications industries on indirect tax issues including VAT, Customs and excise duties, and environmental taxes. Kendra is responsible for developing global indirect tax service offerings for the energy sector.

Kendra worked for three years as a VAT inspector with HM Customs and Excise. 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 is a member of the Chartered Institute of Taxation (1995) and speaks regularly at external events.

15 Canada Square, Canary Wharf

London E14 5GL

UK

Tel: +44 (0)20 7311 2783

Email: gary.harley@kpmg.co.uk

Website: www.kpmg.com

Gary Harley is a partner and head of Indirect Tax Services at KPMG in the UK based in London. Gary has worked in VAT for more than 28 years largely in practice but started his career in indirect tax as a tax inspector with HM Customs and Excise (as it was known before becoming HM Revenue & Customs (HMRC)) and over that time has accumulated a great deal of knowledge and experience. Aside from his practice leadership role, Gary set up the Process and Technology team more than six years ago, a team recognising the market need for VAT specialists with a strong understanding of process, systems and technology. The team is now led by Chris Downing and comprises individuals who are SAP trained and qualified, have worked with the major tax engine providers and have set up and worked in centres of excellence, while still having strong technical skills.

Gary works closely with his clients developing their global tax strategy, taking account of structure, organization and KPIs, embedding the appropriate process and controls in the underlying business. Gary has considerable experience of advising clients on the effective structuring and management of VAT on a multinational basis and has led many national and international projects in a range of industry sectors, focusing on risk management, value creation and ironing out the complexities of managing VAT across multiple markets.

Gary has written articles in international and domestic publications on the emerging best practice in management of transaction taxes in multinational businesses.

Four Brindleyplace

Birmingham B1 2HZ

UK

Tel: +44 121 695 5902

Email: bhorn@deloitte.co.uk

Website: www.deloitte.co.uk

Barney Horn is an indirect tax partner of Deloitte UK, based in the Birmingham office. Barney has specialised in indirect taxes (principally VAT and gambling duties) for more than 23 years.

He joined HM Customs & Excise in 1990, and for the last 18 years has worked at Deloitte UK in the London, Cambridge and Birmingham offices. He has also spent time in the Melbourne office of Deloitte Australia.

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.

15 Canada Square, Canary Wharf

London E14 5GL

UK

Tel: +44 20 7311 2837

Email: richard.iferenta@kpmg.co.uk

Website: www.kpmg.com

Richard heads KPMG's Financial Services Indirect Tax practice in the UK and is the chair of KPMG's Global Financial Services Indirect Tax practice. A non-practising qualified solicitor and chartered tax adviser, Richard has wide-ranging experience in the financial services sector and works with many of the world's largest financial institutions. Richard's experience includes: dealing with day-to-day queries; advising on partial exemption issues; providing transactional advice; restructuring clients' affairs to achieve VAT efficiencies; implementing robust compliance processes; and dealing with challenges from tax authorities.

In his role as chair of KPMG's Global Financial Services Indirect Tax practice, Richard has worked with tax specialists in many jurisdictions to deliver value to global financial services clients. Richard joined KPMG in the UK in June 2000, having previously worked at Simmons & Simmons, the City law firm, where he was recognised in the Legal 500 as one of the UK's leading VAT lawyers. Richard also worked for two other big-four firms and HM Revenue & Customs.

Athene Place 66 Shoe Lane

London EC4A 3BQ

UK

Tel: +44 (0) 20 7007 0688

Email: akhan@deloitte.co.uk

Website: www.deloitte.co.uk

Anbreen Khan is the head of the dispute resolution group in the UK, specialising in indirect taxes. She is a partner with the Deloitte UK firm, based in London with expertise and significant experience in dealing with indirect taxes and in particular dispute resolution work. Anbreen advises a wide spectrum of clients and has advised in a number of landmark VAT cases in the UK and at the Court of Justice of the European Union (including recently The Rank Group plc; Everything Everywhere (formerly T-Mobile)). Other notable cases include: Marks & Spencer Plc; Association of Investment Trust Companies/JP Morgan Fleming. These cases have made an outstanding contribution to UK business and the development of tax policy.

Anbreen has extensive experience in dealing with complex VAT legal issues and negotiations in relation to collaborative tax dispute resolution. Anbreen leads a group of tax specialists in the UK who provide a dedicated dispute resolution service across both indirect tax and corporate tax. The team has a high market profile winning the UK Best VAT Team award twice in 2007 and 2009 and was voted the best big-four tax team in 2011.

Anbreen is a qualified lawyer; she is a former winner of the Rising Star award at the Tax Journal Indirect Tax Awards and is also a member of the Institute of Chartered Accountants England and Wales. Anbreen was recently listed as an indirect tax expert in both the 2012 and 2013 editions of the Indirect Tax Leaders guide.

3 Rivergate

Temple Quay

Bristol BS1 6GD

UK

Tel: +44 117 984 2748

Email: dlyons@deloitte.co.uk

Website: www.deloitte.co.uk

Daniel Lyons is a Deloitte UK partner, indirect tax, working in Bristol, Cardiff and London. Daniel also has responsibility for delivering indirect tax services in the Channel Islands and the Isle of Man.

Daniel advises a very wide range of clients in both the private and public sectors but has particular interests in financial services, life and general insurance, consumer business, utilities and waste management.

Before joining Deloitte in 1996 Daniel trained as a solicitor at Macfarlanes in the City of London and then worked in the Solicitor's Office of HM Customs and Excise where he helped draft primary and secondary indirect tax legislation.

Daniel is a chartered tax adviser (Fellow) and sits on the council of the Chartered Institute of Taxation. He is also a liveryman of the Worshipful Company of Tax Advisers.

Abbots House

Abbey Street

Reading RG1 3BD

UK

Tel: +44 118 322 2825

Email: sprinn@deloitte.co.uk

Website: www.deloitte.co.uk

Simon Prinn is the partner in charge of the Deloitte UK South East Indirect Tax practice, covering five offices with a team of about 40 dedicated indirect tax specialists, including four partners.

Simon has more than 20 years' 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 leads the Deloitte Tax Public Sector industry team, and also specialises in 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.

1 City Square

Leeds LS1 2AL

UK

Tel: +44 113 292 1707

Email: draistrick@deloitte.co.uk

Website: www.deloitte.co.uk

David Raistrick is a Deloitte UK partner, and is the global managing director for indirect tax, having stepped down as the UK indirect tax leader in the last year. Previously he served as the EMEA indirect tax leader.

David has almost 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, among others.

David also services 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 responsibility for a large number of global clients.

Four Brindleyplace

Birmingham B1 2HZ

UK

Tel: +44 121 695 5548

Email: darrenstephens@deloitte.co.uk

Website: www.deloitte.co.uk

Darren Stephens is the Deloitte UK indirect tax leader for offices outside of London.

Darren has been in the tax profession for 22 years. He specialises in advising clients in the consumer business industry, and leads the UK Indirect Tax Consumer Business team. Darren's clients include several large retailers and consumer product manufacturers. Darren also advises a number of US inbound organisations across different industry sectors, along with companies operating in the aerospace and automotive sectors.

Athene Place

66 Shoe Lane

London EC4A 3BQ

UK

Tel: +44 20 7303 0469

Email: jmwhitehouse@deloitte.com

Website: www.deloitte.com

Justin Whitehouse is a partner in the UK member firm of Deloitte and the DTTL Global Public Sector Tax leader. He possesses extensive experience with commercial and government clients and has specialised in indirect taxes for more than 20 years. Justin is a member of the EU Commission's VAT Expert Group and is regularly consulted by industry bodies and the tax authorities, especially on indirect tax issues. He is working on a variety of tax reform projects on behalf of overseas government clients, principally in respect of indirect taxes, as well as advising corporate clients on UK VAT issues, principally in the real estate sector. He is a member of the Chartered Institute of Taxation and is also responsible for the Middle East indirect tax practice.