Pete Miller CTA (Fellow) is a tax specialist based in Leicester but with a nationwide reputation. He started with the Inland Revenue in 1988 and was an Inspector of Taxes in Birmingham and London before moving on to posts in Policy Division and then Technical Division. Since leaving the Revenue in 1997, Pete worked for 11 years in 'Big 4' firms and specialised in a number of areas, including reorganisations and reconstructions, the substantial shareholdings exemption, and the taxation of M&A transactions and of intangible assets. More recently, Pete was a partner for with Powrie Appleby LLP in Leicester, before starting The Miller Partnership LLP. Pete is a regular speaker at conferences and a frequent contributor to books and journals, including Taxation, The Tax Journal and Simon's Taxes (he is a member of the Editorial Boards of The Tax Journal and Simon's and a Consulting Editor to Tolley's Tax Guidance). He is co-author, with George Hardy, of Taxation of Company Reorganisations (Bloomsbury Professional, 3rd edition, December 2009).