Pete MillerPartner at The Miller Partnership
Pete Miller, CTA (Fellow), Partner, The Miller Partnership
Pete formed The Miller Partnership in April 2011 to offer expert advice to other advisers on all business and corporate tax issues. Pete’s specialist areas include corporate reconstructions and reorganisations, HMRC clearances, the transactions in securities rules, distributions, partnerships, Patent Box, disguised remuneration and the taxation of intangible assets.
Pete has worked in tax for nearly 33 years, including nearly 10 years as an Inspector of Taxes. He worked in Birmingham and London with roles in both Policy and Technical Divisions, where he was the Inland Revenue’s expert on all matters relating to the distributions legislation. He then worked for 11 years in ‘Big 4’ firms, specialising in the taxation of corporate transactions.
Pete speaks and writes regularly on tax issues and is General Editor of Whiteman and Sherry on Capital Gains Tax and on Income Tax and a member of the Editorial Boards of Taxation, The Tax Journal and Simon’s Taxes. He is lead author of Taxation of Company Reorganisations (6th edition, Bloomsbury Professional, October 2020), co-author of CCH’s book on Taxation of Partnerships and author of Tax Digests on Corporate Reconstructions, Transactions in Securities, Partnership Taxation, Disguised Remuneration, the Substantial Shareholding Exemption and the Patent Box and of the ICAEW Tax Faculty’s TAXGuide on the 2017 regime for carried forward corporate losses.