Aim: "to help clients navigate the shark infested waters of VAT". Expertise: Value Added Tax (VAT) Work and Clients: Nancy's VAT advice covers both compliance and planning, mainly for businesses but also for private individuals. Her clients are from a variety of sectors such as land, property & construction, entertainment & media, and financial services. They include all sizes of business from start up, to those seeking a listing and PLCs. She secures zero rating certificates for individuals which enable certain purchases of goods and services which would otherwise be subject to standard rate VAT to be zero rated. She also advises on reduced rates of VAT for construction services. The route to Shipleys: Nancy has a degree in business studies and accounting from Edinburgh University. She began her career by joining HM Customs & Excise in the early 1980's. Based at Kennington VAT office in South London, she spent three years as part of a compliance team visiting local businesses, including newsagents, haulage contractors and media companies. She had a spell with the Excise Duty team and then joined the BBC for some six years where she had a combined VAT compliance and advisory role. She then rejoined HM Customs & Excise in a regional role giving technical advice to the tax avoidance network, where she also had input into legislative changes and policy. Nancy joined Shipleys in 1999 to set up a specialist VAT department. Memberships: CIMA, Association of Tax Technicians, CIOT (with BBC - not the VAT route).

Most entertaining deal or case: "Back in my Customs days I made disparaging comments about some art which was being sealed for export. I later realised the artist was Don Van Vliet - also known as Captain Beefheart, for those old enough to remember!" "More recently I met with the accountant to a financial services business who needed some help with specialist VAT planning. I finished up taking afternoon tea with the business owners at their country estate. We had to wait at the gates to the estate for a plane to land on the runway in the garden!" What I like about my job: "Being able to explain VAT in words that clients can understand so that they can fulfil their compliance obligations and take advantage of planning opportunities. I like earning the trust of a client so that they contact me about VAT before getting into a muddle!" Proudest professional moments: "Passing my tax exams where I took the non-VAT papers despite having only limited practical non-VAT experience. I also got a construction company client's VAT assessment down from £500,000 to about £150,000 - which the company was able to recover from its customers.” Interests outside work: “Touring the US, admiring the stunning scenery and discovering the real America. I'm a keen follower of tennis and a non-playing member of the Lawn Tennis Association. I also enjoy knitting, crochet and making jewellery.”