Martin Kaney is the founder and Director of the online VAT resource, X-VAT.

He has over 30 years’ experience in the tax including 8 years with HM Customs & Excise in VAT control and enforcement (with 4 years as a fraud and money laundering investigator in the Investigation Division) and various senior roles with Liaison, RSM Tenon and latterly, Deloitte.

He is a graduate of Edinburgh University, a member of the VAT Practitioners Group, a council member of the Gerson Lehrman Group, a provisional member of the Expert Witness Institute and an associate member of the Healthcare Financial Management Association, as well as holding an external law degree from Strathclyde University.

Maria Kaurakova is Associate Professor of Plekhanov Russian University of Economics, member of the Institute of Legal Research and Regional Integration of Plekhanov Russian University of Economics and Head of the Department of Scientific Publications of the International Scientific and Practical Journal “Eurasian Advocacy”.

Robert Leach FCA FCCA FCIPP is a qualified accountant who first qualified in 1983. For 14 years, he worked in industry, including being accountant and company secretary for groups of companies engaged in finance, property, employment and retail.

For two years he was assistant editor of the magazine The Accountant.

Since 1986, he has been self-employed. He has had more than 40 books published. He also writes for national newspapers and magazines. He has appeared on national radio and television several times, and has been in demand as a lecturer. He lectured to HMRC itself four times.

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.