Who We Are


Judy Masters – Partner

Judy was an officer of VAT at Customs and Excise before leaving to join Jerry in KPMG where she remained for 7 years. She joined Ernst & Young and became a member of a highly successful VAT team in Cambridge. She was finally headhunted by PriceWaterhouseCoopers to join the Special Project Team as a Senior Manager.

Judy has been involved in the Education Sector for over 10 years but is also heavily involved in the Construction, Leisure and Development Industry, Research Institutes Ecclesiastical and heavier Industries. Judy also has a wealth of experience in training and lecturing.Judy has been Secretary to the VAT Practitioners Group East Anglia Chapter for the last 5 years.

Jerry Dale – Partner

After 18 years in Customs and Excise Jerry left to set up a VAT team at KPMG, then moved to join Ernst and Young where he was a Senior Manager for 5 years. He was finally headhunted by PriceWaterhouseCoopers to lead a Special Projects team specialising in high value VAT projects.

Jerry specialises in the Local Authority sector, Education Sector, Registered Social Landlords, Insurance Sector, Fraud Investigation, Motor Trade, Rag Trade and the Retail Sector but has a wealth of experience in all aspects of VAT and other Indirect Taxes.

RichardRichard Mann – Consultant

Richard has recently joined Elysian Associates from a Leisure Trust based in Suffolk. Here Richard had been involved in the setting up of the new Leisure Trust as its Business and Finance Manager. Prior to this Richard has spent most of his career working in Local Authorities and has spent 25 years focussing on Capital, Treasury Management, VAT and a wide range of revenue budget areas.

Specifically he has been involved in capital projects, housing stock transfers, various grant aided initiatives and project management. Richard has also covered all aspects of an Authorities VAT including partial exemption and land and property issues. Richard is a Member of the Association of Accounting Technicians.

RichardPeter Hore – Associate

Peter Hore is an eminent European and UK VAT expert, having dealt with VAT at the highest levels in the EU and UK over the last 20 years.
Over the last decade, he has been responsible for all the indirect affairs of Aviva plc.
In addition, over that time he has held industry leading roles, such as:

  • Chair of ABI Indirect Tax Panel from 2002 to Dec 2006
  • Member of ABI Indirect Tax Panel from Nov 1998 to Feb 2010
  • Deputy Chair of ABI Indirect Tax Panel from 2002 to 2002

Peter is also UK & EU Media trained, having given interviews and articles on VAT

Les Howard – Associate

Les has been involved in VAT since 1983.He worked for HM Customs & Excise (as it then was) for 3½ years, before moving to a Management Consultancy Business; to establish and run their VAT Consultancy division. He left that business at the end of 1993.Since January 1994 he has worked as a freelance VAT Consultant. He has dealt with a wide variety of VAT issues over the years, contributing to Butterworth’s DeVoil Indirect Tax Service, and to Croner CCH’s VAT Digest Service. Les specializes in the provision of advice to Churches, Places of Worship and Charities. He also provides training in VAT through Central Law Training. For a long time he was a member of the East Anglia Chapter of the VAT Practitioners Group, which brings together VAT specialists from accountancy practices and industry. Les has recently been appointed as a part time Chairman of the VAT and Duties Tribunal.

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