Ken Moody has been in tax for over 30 years and has experience over a wide range of direct tax issues. After a brief spell with HM Revenue and Customs he qualified as a Chartered Tax Adviser with a local Sheffield firm of Chartered Accountants. He subsequently joined a top 30 independent firm of Chartered Accountants in London where he managed the corporation tax affairs of a household name quoted group, before moving to a similar role with Saffery Champness. Returning to his northern roots, Ken has, for the last 15 years mainly specialised in the tax affairs of owner-managed businesses, during which time he has written numerous articles for professional journals and other published material. He has been closely associated with the ERS rules since the current legislation was introduced in 2003 and has written articles for Taxation magazine and produced other guides on the topic which he has now developed into the current work. Ken is an independent tax consultant.

Matthew Peppitt is a Director in Ernst & Young’s Transaction Tax team. He joined Ernst & Young after working in the Inland Revenue and has many years’ experience of advising both corporate and private equity clients on a wide range of transactions in many jurisdictions and industry sectors.

Peter Pexton is a Fellow of the Institute of Chartered Accountants, an Associate of the Chartered Institute of Arbitrators and an active member of the Society of Trust and Estate Practitioners [STEP]. Founder chairman of the Jersey Branch and immediate past chairman of Verein STEP (Switzerland), he now chairs the Membership Committee of STEP Worldwide. Specialising in offshore trusts, estates and tax planning, Peter practised as a partner in the Jersey firm of Ernst and Young, then as a director of Royal Bank of Canada Trustees Limited and more recently as a director of Ganten Group in Liechtenstein.

Robert Postlethwaite is the founder and managing director of Postlethwaite, a solicitors practice which helps companies throughout the UK and overseas that wish to grow, improve and widen participation in their success through employee ownership and employee share schemes. Robert and his team will design an employee ownership structure or share scheme that matches a company’s needs and circumstances, then cover all aspects of its legal implementation.