Pete Miller

Pete Miller joined 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, then ran his own business for 11 years, before the formation of Jerroms Miller Specialist Tax in April 2022. Pete personally specialises in a number of areas, including reorganisations and reconstructions, the substantial shareholdings exemption, and the taxation of M&A transactions and of intangible assets.

Pete is a regular speaker at conferences and is co-author of Taxation of Company Reorganisations (Bloomsbury Professional, 6th edition, September 2020) and of Croner-I’s Taxation of Partnerships (February 2017). He has also written tax guides on Corporate Reorganisations and Reconstructions, Corporate Losses, Transactions in Securities, the Substantial Shareholding Exemption, the Patent Box and Disguised Remuneration.

Pete is General Editor of Whiteman & Sherry on Capital Gains Tax and on Income Tax and a member of the Editorial Boards of Taxation, The Tax Journal and Simon’s Taxes. He is also Chair of Journal of Tax Administration Ltd and a member of the board of Tax Research Network Ltd.