Sam joined Gilbert Tax as a partner in 2007, from Ernst & Young’s tax investigation team, where she had worked previously for 9 years. Prior to this she worked for a small accounting practice assisting private clients with their personal tax affairs. The previous experience gained from a small accounting practice to an international firm has given Sam wide and varied experience and skills in advising clients on their tax investigation issues with HMRC.
Sam qualified as a Chartered Tax Advisor in 2001 and is a member of the Chartered Institute of Taxation (CIOT), for whom she held the post of branch Chairman between 2008 and 2010.
A summary of the tax investigation expertise Sam covers includes:
• HMRC’s Contractual Disclosure Facility (CDF) cases under Code of Practice 9 (COP 9).
• HMRC’s Specialist Investigations (SI) cases under Code of Practice 8 (COP 8)
• HMRC’s campaigns on Offshore Disclosure Facilities including (current):
o Liechtenstein Disclosure Facility (LDF)
o Isle of Man Disclosure Facility (IOMDF)
o Jersey Disclosure Facility (JDF)
o Guernsey Disclosure Facility (GDF)
o UK-Swiss Tax Agreement
• Criminal Investigations
• Hidden Economy: Failure to register businesses for Income Tax, NIC, Corporation Tax and VAT
• Property Tax investigations (undeclared rents, property sales)
• Capital Gains Tax enquiries
• Residency and domicile tax investigations
Sam also has many years experience in advising private clients and entrepreneurs regarding their personal and business tax affairs.