The Chartered Tax Adviser exam, November 2005

The Ronald Ison Medal for the paper on Tax Administration, Professional Responsibilities and Ethics

Barry Leigh (Cohen Arnold & Co, Chartered Accountants, London)

The LexisNexis Butterworths Prize for the highest total marks

Abhijay Singh Jain (PricewaterhouseCoopers LLP, Cambridge)

The CCH Prize for the second highest total marks Sally Beggs

(HM Revenue and Customs, London)

Distinction

Abhijay Singh Jain (PricewaterhouseCoopers LLP, Cambridge)

+=Prizewinner *=Distinction

Adams K (London); Alemany J-C (Thatcham); Andreasen A (Shiremoor); Angell J (Dartford); Archer C J (Fareham); Ashbrook G P (Northwich).

Babbs C J (Lytham St. Annes); Bainbridge P (London); Baldwin P J (Woodford Green); Ball R A (Leeds); Bassett A (London); Batts C S (London); +Beggs S (London); Bennett R P (Reading); Benney P J (Exeter); Benson K (Salford); Benzie A (Bristol); Bi A (Birmingham); Bond K (London); Boorman C E (Bristol); Bowling J (Newark); Branch S F (London); Brooks J M Q (London); Broome A M (London); Brough G M (Newcastle Upon Tyne); Browell R H (Leicester); Brown G L (Uxbridge); Brown M (Pontefract); Brown S P (Carlisle); Buffery M P (Rochdale); Burgess K M (London); Burton T L (Northampton).

Campbell-Smith B (Eastleigh); Cartledge V L (Alresford); Carver H (St Helier, Jersey); Chan R C Y (Isleworth); Charkin L L (London); Chinn C J (Horsham); Coley A C (London); Collin M D (Dunfermline); Collins M R (Olney); Conroy M J (London); Cook A M (Shepton Mallet); +Cooke S J (Estover, Plymouth); Cooper S Y M (London); Cooper V (Cambridge); Cotton N J (London); Courtiour M D (Bournemouth); Cox R E (Bristol); Cross I A R (Welwyn Garden City); Cuff S (Bristol); Cumming A D T (London); Currie O H R (Aubervilliers, France).

Datta A (Ruislip); Davidson K J (Hexham); Davies A K (Kilmacolm); Davies C J (Bishop’s Stortford); Davies G K (Sheffield); Davies L R (Cardiff); Davis A (Hertford); Davis K C (Blakeney); Davis L E (Salisbury); Day P S (Dartford); Delaney C M (London); Do B H (London); Donnelly T (Omagh); Dresner J G (Manchester); Duncan L H (Ellon); Dwyer K B (Corby).

Eames K (Brandon); Emblem E T C (Farnham); Evans L J (Wigan).

Farmer J M (Bristol); Favell J I (London); Fellows B A (Brierley Hill); Fenwick L E R (Ashbourne); Fisk C J (London); Fletcher P I (Nottingham); Flynn K A (London); +Forshaw N J (St Peter Port, Guernsey); Foulkes S J (Ripley); Fowler N J (Norwich); Freer N J (Kettering); Fullwood L P (Wolverhampton).

Gartery S D (Bexleyheath); Gay J M F (Wokingham); Gibson E (Manchester); Gibson J (Banbridge); Gilbert B C (Twickenham); Gilbert-Davies S (London); Goldhammer L M (London); Greenhalgh J E (Salford); Greer K V (Belfast); Groves H G (Swindon).

Hallsworth C (Bacup); Harman-Wilson K L (Morden); Harney P (London); Harrison A L (London); Hattan E (Cheadle); Haycock M C (Bewdley); Hazelhurst-Jeavons D (King’s Lynn); Healy C J (Bath); Heaton P A (Warrington); Hedges J C (Addlestone); Heeneman A C (London); Hemmington A (Northampton); Henchley T S (London); Heron A O (London); Hicks C (Nottingham); Higgins A O (London); Hill C J (Stonehaven); Hill R A (Luxembourg); Hinchliffe P (Barnsley); Hitchon S A (Ledbury); Hodge A J (St. Albans); +Hodsman C S (York); Hornby J S (Solihull); Hough A L (London); Howes A C (London); Howley S N (Aylesbury); Hughes G L (Gloucester); Hughes R A (Solihull); Hunt A G (Malvern); Hunter N L (Hull); Hutchison L A (Aberdeen).

Ingledew C (London).

Jain+* A S (Cambridge); James A M (Bristol); Jones D D (Gerrards Cross); Jones N (Brierley Hill).

Kainth S (London); Keith R A (Hockley); Kelsall S V (Preston); Kemish K P (Woking); Kenny C (London); Khristoforov L (London); King J S (Maidstone); Knight B D (Bournemouth); Koutrouchi E (London); Krivinskas M (Altrincham).

Langborne S J (Ryde); Langley E J (Willenhall); Le Neve Foster J (London); Le Sueur P T (Bristol); +Leigh B (London); Lochhead D L (North Berwick); Lucia-Hennis R (Dartford); Lunn A P (Ongar).

Mann K M (Hassocks); Mannani Z (Guildford); Marenina N (Stourbridge); Massey P R (London); McArthur J (Edinburgh); McCallum L A (Dunblane); McCormack N R (Antrim); McDowell A P (Wolverhampton); McGinness S J (Southampton); McManus R B (London); McParland L C (Ballymena); McQuillan R I (Sutton Coldfield); Menzies C D (Motherwell); Morgan D K (Birmingham); Morris R L (Andover); Mukeeka P (London); Murphy K H (Saffron Walden); Murray J E (London).

Nallon M J (Caldicot); Needham M J (Prenton); Ng A (London); Nicolson S F (Livingston); Noone C A (Maidenhead); Nuttall C J (Bolton).

Oakley C E (Wolverhampton); Obodoefuna S (Birmingham); O’Hare K (Ballynahinch); Orriss M Z (Bury St. Edmunds); Orriss S L (Reading); Osborne D (Liverpool).

Parsons J T (Bristol); Partner G R (Long Ditton); Patel J (London); Patel Kalpesh Kumar (Luton); Pearson K E (Birmingham); Permalloo K (Southampton); Perry M E (Stourbridge); Phelps C V (London); Phillips M J (Manchester); Phipps R A (Gillingham); Powell A R (Bury St. Edmunds); Price I (Mold); Purmah B (Sutton Coldfield).

Rafferty E A (London); Raichura K (Ruislip); Ramchurn N (Mitcham); Rands C J (Loughborough); Reardon G T (Cork); Reece K (London); Reuter D L (Cheltenham); Rimmer D J (Knottingley); Roberts C (Sandown); Roberts J F (London); Ross M (Edinburgh); Rupani B P (Harrow); Rutherford P (Newtownabbey).

Saunders Y G (London); Savjani R (Leicester); Sethna Z (Pinner); Sewell J P (Lincoln); Shah D (Harrow); Shah N (Harrow); Sharvill A J (Southampton); Shearlaw J (Haddington); Shears E C (Southampton); Sheezan M (Northampton); Shield A A (Durham); Shipley L (London); Shutler J L (Bournemouth); Simpson R M (London); Smith A M (Nelson); Smith K A (Chester-Le-Street); Smith K J (Nottingham); Smith N J (Keith); Smyth K P (Bournemouth); Southern M D (Bolton); Spear M J (Alton); Springall Z G (Grimsby); Stead C (Hemel Hempstead); Steele D R (Tilbury); Stein J L (London); Stephens J (Birmingham); Stuart C M (Southampton); Suddaby J W (Scarborough); Sugrue C (London).

Tarling S (Wokingham); Tausig B D (London); Taylor C M (Chelmsford); +Taylor F M (Guildford); Taylor N J (London); Taylor S C (Glasgow); Taylor S R (Stockport); Thiyagarajah S (Epsom); Turner D J (Bristol); Turner H J (Harrow); Tuvey B M (Reading).

Uriel J A (Wallasey).

Vakharia K (Harrow).

Wallace B J (Sidcup); Watson A J (London); Watson L (Chorley); Webster L (Poole); Wells A C (Bromsgrove); West B I (London); Westcott R B (Bognor Regis); Wheeler J B (Worcester); Whinfrey J (Pontefract); Whitlock E J (Basingstoke); Wilkinson A (Tokyo, Japan); Williams Alastair (London); Williams K A (Salisbury); Williams R J (Surbiton); Wiltcher G A (Sulby, Isle of Man); Wiseall E L (Marlow); Wood J R (Amersham); Worsfold D M (Barry); Worthington A (Liverpool); Wroe L (Barnsley).

Yasutake N (Colchester); Yip K (London); Younger I P (London).

Zolkiewicz K H (Bristol).

The Chartered Institute of Taxation

Founded in 1930, The Chartered Institute of Taxation is Britain’s senior professional body concerned solely with all aspects of taxation, and the accrediting body for the examinations reported on this page. It is multi-disciplinary, with over 13,500 members being drawn from the professions, commerce, industry, the public sector and taxation authorities. Members of the CIOT have the practising title of ‘Chartered Tax Adviser’. Further information can be obtained from the Institute at: 12 Upper Belgrave Street, London SW1X 8BB; Tel: 020 7235 9381; Fax: 020 7235 2562; www.tax.org.uk

The Association of Taxation Technicians Exams, November 2005

Successful Candidates in the Taxation Examination held in November 2005. In addition to success in the Taxation examination, the criteria of experience and appropriate knowledge of Law and Accounting have to be satisfied to be eligible for membership of the Association.

Awards

The Association Medal for the best overall performance

Peter Michael Jones (Chantrey Vellacott DFK, Northampton)

The Ivison Medal for the highest mark for the paper on Personal Taxation

Julia Anne Ferguson (Coutts & Co, London)

The Jennings Medal for the highest mark for the paper on Business Taxation

Anh Ngoc Ly (BDO Stoy Hayward LLP, Guildford)

The LexisNexis Butterworths Prize for the highest total mark in the Taxation papers

Peter Michael Jones (Chantrey Vellacott DFK, Northampton)

The President’s Medal is awarded at the discretion of the President to an outstanding candidate or candidates not otherwise eligible for a prize

Kim Hazel Ward (BDO Stoy Hayward LLP, London); Seth Turner (Deloitte LLP, Bristol).

Distinctions

John Albert Azzopardi (Deloitte LLP, Leeds); Shelley Baker (Mercer & Hole, St Albans); Claire Louise Barnard (CGA, York); Amanda Frances Colbourne (Ward Goodman Chartered Accountants, Wimborne); Alison Cole (Grant Thornton UK LLP, London); Julia Anne Ferguson (Coutts & Co, London); Dilpreet Kaur Flora (Ernst & Young LLP, London); Vicky Garg (KPMG LLP, Birmingham); Sarah Louise Goodman (Grant Thornton UK LLP, Leeds); Ivor William Hanson (Baker Tilly, Hull); Joanne Elsie Harris (Garbetts Chartered Certified Accountants, Brading, Isle of Wight); Oksana Heslington (KPMG LLP, London); Peter Michael Jones (Chantrey Vellacott DFK, Northampton); Elaine Mun Yee Lai (KPMG LLP, London); Anh Ngoc Ly (BDO Stoy Hayward LLP, Guildford); Aycan Ozzeki (Ernst & Young LLP, Reading ); Edmund Arthur Joseph Packard (PricewaterhouseCoopers LLP, Milton Keynes); Anna Silvester (Ernst & Young LLP, London); Laura Francine Slade (KPMG LLP, Reading); Judy Pamela Taunton (Babbacombe Accounting Services Ltd, Bromley); Seth Turner (Deloitte LLP, Bristol); Kim Hazel Ward (BDO Stoy Hayward LLP, London).

+=Prizewinner *=Distinction

Agyeman-Mensah S (St. Neots); Airey K A (London); Akers K J (Swindon); Aldridge A M (Marlow); Ali N S (Manchester); Anderson G (Longfield); Anderson H D (Newcastle Upon Tyne); Anderson I (Basingstoke); Anderson J (Wokingham); Anderson L (Romford); Anderson M (Glasgow); Annat T H (Exeter); Asimakis A (London); Aspinall J R (Huddersfield); Atty K V (Bolton); Auluck S (Slough); *Azzopardi J A (Leeds).

Baines H (Wirral); Baker D L (Manchester); *Baker S (St. Albans); Baldock H J (Twickenham); Ball C (Yeovil); Bann N (Belfast); Barber S (Harpenden); *Barnard C L (York); Barrett J J (Reading); Barrett M (Crowborough); Bazley White G (London); Bell S L (Coventry); Berry C R (Littlehampton); Best G L (Bradford); Bharti A (Nottingham); Billett M J (London); Blower D P (Shrewsbury); Bonavia A P (Burgess Hill); Boughton J (Milton Keynes); Boulter M V (London); Bowler K A (Chesterfield); Briggs W (Elgin); Bristow E J (Basildon); Brown D G (Atherstone); Brown J A (Kettering); Brown S E (Stockport); Bullock D (Harrogate); Burden S M (Ramsgate); Busby S A (Cleator Moor); Bush D M (Hornchurch); Buss E J (Pontypridd); Butterfield K (Crook).

Campbell G A (Edinburgh); Castle P A (London); Caulfield R P (Reading); Chadwick M E (Batley); Challis G A (Newtownards); Charles N (London); Chaudhuri R (London); Christodoulou A (Liverpool); Ciampa G (Bedford); Clark L (Brechin); Clarke J E (Nottingham); Clarke J E (Geneva, Switzerland); Clarkson D (Leyburn); Clissold G D R (Colchester); Coe P J (Arundel); Coker R (London); *Colbourne A F (Wimborne); *Cole A (London); Collett C A (Birmingham); Collins D R (Bournemouth); Collins P (Bristol); Cooper A J (Witham); Cooper J (Darlington); Corkill J M (Leeds); Cosgrove A J (Birmingham); Cozzolino C (Reading); Cunningham A L (Sudbury); Currey N C (Rickmansworth).

Daniels C J W (London); Davidson R (Kilmarnock); Davis C (Atherstone); Dawber Y A (Wakefield); Day K A (Stowmarket); Day S L P (Maidstone); Daykin M S (Seaford); Deisser C (London); Dennis J A (Tonbridge); Dhillon P S (Southall); Dixon P J (South Croydon); Dolan J R A (Hertford); Doney L (Southampton); Donnelly S (Wokingham); Donohue S G (London); Duckett M P (Oxford); Duclos J C (Hove); Duff C (Aberdeen); Dunlop L (Belfast); Dutta P (London).

Easton L J (Glossop); Eden S K (London); Edwards V J (Ivybridge); Eland T (Whitehaven); Eley M D A (Rickmansworth); Evans P R (London).

Featherstone R L (Hull); +*Ferguson J A (London); Firrell C K (Southampton); Fisher D E (Birmingham); *Flora D K (London); Foddy M D (Northwich); Ford G F (Southampton); Forshaw I K (London); Foster D P (London); Foster T M (Sleaford); Foxcroft D C (Colne); Francis M T (London).

Galliara T (Stanmore); Gandapur R (Southampton); *Garg V (Birmingham); Garvey F (Birkenhead); Goddard M D (Basingstoke); Goodchild A J (Henfield); Goodchild S D (Orpington); Goodey D (Tipton); *Goodman S L (Leeds); Goodrum L (Weston-Super-Mare); Gould B M (Shepton Mallet); Goulty R A L (Bedford); Grace S J (Bristol); Graham S M (Colchester); Green D W (South Croydon); Green D W (Bristol); Green M L S (London); Greenwood G J (Berwick-Upon-Tweed); Grey A E (London); Griffiths T L R (Waterlooville); Grimes V L (London); Gull W E D (Harpenden).

Hall S L (Dewsbury); Hambelton S M (Aylesbury); Hammond T (Newhaven); *Hanson I W (Hull); Hanson P (Derby); Harper M L (Richmond); *Harris J E (Brading); Harrison J L (London); Harte A (Bromley); Harvey N J (Cheltenham); Harvey S W (Glasgow); Harwood M W (Bristol); Haslam L C (Cheadle); Hateley L (London); Hauswirth D (London); Hawkes R J (Smethwick); Hawkins M R (Chatham); Hawley A D (High Wycombe); Heard M R (Sudbury); *Heslington O (London); Hill T L (Taunton); Hills G (Skegness); Hobern E J (London); Holloway W B (Douglas, Isle of Man); Holman S S (Dunstable); Horsfield A P (Ashbourne); Hunter C (Bristol).

Ijaz H (London); Inglis Z (London); Ivanov A C (Dudley).

Jackson A (Leeds); Jameson R (London); Janally Z B (London); Jennings N J (Truro); Jobanputra K (Basingstoke); Johnson A L (Manchester); Jones D L (Wolverhampton); +*Jones P M (Northampton); Jones T E (Bury St. Edmunds); Jones W (Chesterfield).

Kagan A (Birmingham); Kalia K (Slough); Kalisiewicz A A (London); Kapany N (London); Kapur R (London); Kasapi B (London); Kaur R (Kidderminster); Kauser J (Birmingham); Keating S L (Cheltenham); Keegan K A (London); Kerr H F (London); Kerr J C (Guildford); Kersyte Z (Basildon); Kidd G E (Troon); Kidson L (London); Kim T H (London); Kingscott C M (Gloucester); Kingsland C M (Peterborough); Kinnerley N R (Leicester); Kirk S P (Birmingham); Kirkbride S J (Wigton); Krygier C (Mansfield).

Lai* E M Y (London); Lamin A C (Nottingham); Le C C M C (London); Lee D P (Nottingham); Lethbridge W J (Cullompton); Levett T P (Snodland); Lewis A D (London); Lim C Y (Edinburgh); Luu T (London); +*Ly A N (Guildford); Lyon S (Southampton).

Mace R P (London); Mackey D (Solihull); MacRae M A (Bonnyrigg); Maguire S (Cambridge); Mak K (London); Makowska J (York); Malde L (London); Manian V J (Yarm); Marsden K A (Huddersfield); Marshall B M (Norwich); Marshall P R (Keighley); Martin S W (Wellingborough); Maylam J S J (Camberley); McCann F E (Winchester); McClean C C (London); McCoy M (Halesworth); McKeown R (London); McLaughlin J E G (Watford); Mee L F (Merthyr Tydfil); Mellon K (London); Merry W D (Harlow); Miller S D (Reading); Mindham J H (Redditch); Mitchell H L (Lauder); Monteiro D (Horsham); Morrissy S (Windsor); Moss A P (Cambridge); Mulholland D J (Edinburgh); Munro N F H (Addlestone); Murphy-Rutland R B (Weybridge).

Nairne N I (Yeovil); Naseem M A (St. Albans); Neill T J (London); Nejat O (St. Albans); Nelmes N (Gloucester); Neubert H F (Bristol); Newboult K M (Newport Pagnell); Newman J E (London); Newnes V M (Birmingham); Nicholls J E (Wirral); Nisbet K (Leeds); Noble K P (Ramsgate); Nowak D (London).

Odeny S A T (London); Ogunsola O O (Sittingbourne); *Ozzeki A (Reading).

Pabari R (Edgware); *Packard E A J (Milton Keynes); Palmer K S (Northampton); Palmer V L (Eastleigh); Palser M (Cardiff); Parrott D J (St. Martins, Guernsey); Parsons R M (Newmarket); Patel I (London); Patton S (Aylesbury); Pearce F J (Norwich); Perry S V (Rainham); Peter M M (Birmingham); Peters G D (Northampton); Phillips R J (Stamford); Piper R J (Stevenage); Piracha M M (London); Pitsillides C (London); Plenty D E (Northwood); Porteous S W (Manchester); Price N A (Northampton).

Quinn J (Sheffield).

Raftery J A (Leicester); Rahman M (Ipswich); Randal T (Mirfield); Rattu M (Wolverhampton); Rawlings N A (Malvern); Reader N K (Gosport); Robertson R S (Woking); Robinson M L (Newbury); Rogala R P (London); Romain A W (Teignmouth); Rosam A C (Brentwood); Rudd L J (Brighton); Rymkiewicz F H (Olney).

Salanki H (Gateshead); Samaranayake R A (Harrow); Sandhu I S (Smethwick); Sansom K R (Leeds); Saunders B J (Nottingham); Saunders K (Pinner); Shah B (Manchester); Shah P (Bristol); Sheehan V S (Princes Risborough); Sheikh G A (Loughton); Shepherd J W (Coventry); Sherwood A J (Southampton); Sherwood R J (Gloucester); Shimmin L P (London); Shipton A M (Tamworth); Shoesmith H L (London); *Silvester A (London); Simm M D (Wigan); Simpson-Heathfield E S M (Bristol); Sivakumaran S (New Malden); Siwo C (Newton Stewart); Skillicorn N (Douglas, Isle of Man); *Slade L F (Reading); Smith A J (Southampton); Smith A M (Radstock); Smith C B (Westerham); Smith J A (Southampton); Smith J E L (Bath); Smith L M (Manchester); Smith P D D (Glasgow); Sokota C (London); Stacey E J (Bath); Stack P J (Witham); Steels N (Sale); Stewart M L (London); Stoddart S J (London); Strachan N (Kilmarnock); Summers C S (Bristol); Suthar K (Manchester); Sutherland O (Middlesbrough); Sutherland S D (Glasgow).

Taunton* J P (Bromley); Taylor D R (Fraserburgh); Thomas I C (Farnborough); Thomas S L (Southsea); Thompson E M (Chipping Norton); Thompson P J V (Berkhamsted); Thomson L S (Wishaw); Tomlinson J R (Retford); Tongue L (St. Neots); Toomey E J (Basingstoke); Toouli K (Ilford); Troup H B (Glasgow); Tsui A M K (Newcastle); Tuomey D S (London); Turl J (Eastleigh); +*Turner S (Bristol); Turnham M (Northampton).

Varghese J (London); Vishnukumar A (Harrow).

Waldron A (Bristol); Wallace M A (Consett); +*Ward K H (London); Warsop L (Westerham); Watson H (Spalding); Webb M I (London); Webber K H (Saxmundham); Webb-Martin L T A (London); Weetman A M (Eastleigh); Whalley S A (Bolton); Wheeler E J (Manchester); Whitworth L J (Goole); Whyton C J (Southampton); Wilkins L L (Bristol); Williams A (Luton); Williams H L (Bath); Williams R A O (London); Wood N (London); Woodward C (Chippenham); Wright J J (London).

Yaffe E J (Borehamwood); Yeoh M (London); Young M (Hornchurch).

Ziegler C (London).

In addition 119 candidates passed the paper on The Principles of Law and 171 candidates passed the paper on The Principles of Accounting. Of these the following received commendations: Principles of Law: Alison Cole (Grant Thornton UK LLP, London); Cherie Louise Mangham (Deloitte LLP, London); Kavita Pau (Deloitte LLP, Manchester); Principles of Accounting: Victoria Anne Bateman (Deloitte LLP, London); Sarah Louise Gallie (Deloitte LLP, London); Nicholas James Harvey (Grant Thornton UK LLP, Cheltenham); Catherine Louise Heyes (Haslers, Woodford Green); Iva Karpiskova (Deloitte LLP, London); Leena Malde (PricewaterhouseCoopers LLP, London); Cherie Louise Mangham (Deloitte LLP, London); Nicola Irene Nairne (Baker Tilly, Yeovil); Gareth David Peters (Macintyre Hudson, Northampton); Robert Peter Rogala (PricewaterhouseCoopers LLP, London); Fiona Elizabeth Watts (Deloitte LLP, London); Elizabeth Mary Whitworth (Duncan and Toplis, Grantham); Emily Jane Victoria Winfield (Deloitte LLP, Reading).