General Editor: Rebecca Benneyworth BSc, FCA. Authors: Rebecca Benneyworth BSc, FCA, ATT; Lynnette Bober ACA, CTA, TEP, of Rawlinson & Hunter; David Heaton FCA, CTA of Baker Tilly; Andrew McKenzie-Smart CTA; Julie Ward CTA; contributors from Francis Clark Chartered Accountants; Chris Jarman MA (Hons) (Cantab); Donald Pearce-Crump BA (Hons) LLB, CTA (Fellow), ATT; and a team of expert contributors