Prior to joining the Division in 1980, I worked for a large firm of accountants for six years, initially on general accountancy and auditing matters, and then eventually specialising in taxation. I was awarded a PhD by the Law Faculty of Glasgow University in 1989. I continue to maintain links with the accountancy profession, via consultancy work.
My main area of interest is in the historical development of the rules relating to tax avoidance. I also contribute regularly to professional journals on issues of topical interest.