Sue Christensen was educated at Broughton Hall Convent of Mercy in Liverpool and joined the Inland Revenue in Liverpool the day after finishing her A levels on 4th July 1966. The job was intended to be a stopgap until she was old enough to commence studies at The Royal Manchester College of Music as a vocal scholar
She moved to Garnett Crewdson Chartered Accountants in Manchester in 1969 to combine work and study, eventually deciding that as tax was fascinating and brought in a regular salary it was preferable as a career!
She is a member of the Committee of The Brigantes Association for London Liverymen in the North of England helping to arrange events on both sides of the Pennines for the many hundreds of members. Her tax practice in Manchester caters for the Theatre, TV & Music industries.
She married Ian in 2006, another keen musician, and between them they have 3 children and 5 grandchildren to keep them very busy.
The Deputy Master
Paul Morton 2019-20
Paul Morton is an undergraduate student of mathematical physics (from September 2019). Previously, he was appointed by the Chancellor of the Exchequer to be Director of the Office of Tax Simplification from March 2017 to January 2019. Prior to that he was Tax Director for RELX Group plc (formerly Reed Elsevier), the global information and analytics group, for twelve years. He was actively engaged with the OECD and tax policy makers in the UK, US and the Netherlands and at EU level on tax policy matters relating to the digital economy and many other aspects of tax policy. Previously, he was a tax manager and adviser at Royal Dutch Shell in a number of UK and overseas roles over a period of 16 years. He moved to Shell from KPMG where he focused on international tax and insurance companies. He began his career in tax, after reading Microbiology at University College London, when he joined the Inland Revenue as a tax inspector.
For nine years, he chaired the Lord Mayor’s Tax Briefing Group which provides briefing papers for the Lord Mayor ahead of overseas visits.
Recent Past Masters
Marcus Fincham BSc ACMA CTA MCSI 2018-19
Marcus Fincham BSc ACMA CTA MCSI was born in London and is a British citizen. Whilst on an Army Scholarship he obtained a degree from Reading University in Agriculture, which involved a period at Wageningen University in The Netherlands. Following practice as an agricultural consultant he retrained and became a practicing accountant and qualified as an Associate of the Chartered Institute of Management Accountants, an Associate of the Chartered Institute of Taxation and a Member of the Chartered Securities Institute. He moved to Hamilton Lunn, a hedge fund and private equity boutique, based in London. He has been the General Manager of Al-Marruna Limited, a dedicated office for a prominent Middle Eastern family, since its establishment in 2003. He represents the family on all investment matters and serves on a variety of boards in this regard with a focus in the property, oil & gas and automotive sectors.
Besides his active interest in the City, Marcus owns and runs an organic sheep & arable farm in Hampshire and takes great pleasure in actively participating in Rolls Royce Enthusiasts Club rallies.
Morag Loader FCA, CTA, ACIB, MA (Cantab) 2017-18
Morag Loader is the Finance Director of Operis Group plc, a consultancy specialising in project finance for infrastructure projects, where she also heads up the client facing Tax and Accounting team. She is a Chartered Banker, a Chartered Accountant and a Chartered Tax Adviser. She holds an MA from Cambridge University in Anglo-Saxon, Norse and Celtic and Arabic.
Her first career move was into Lloyds Bank, where she became a Chartered Banker, the first of her three chartered qualifications. After 5 years, in 1992, she decided to switch into tax via the accountancy route and joined one of Deloitte's London offices where she became a Chartered Accountant and then a Chartered Tax Adviser, specialising in corporate tax. Her time at Deloitte included a secondment to BAA. At Deloitte she gained a wide range of corporate tax experience, working for both UK and overseas companies. Morag then moved to KPMG where she became involved in tax for PPP infrastructure projects, property tax and capital allowances.
Her current work includes advising bidders (often large construction companies) looking to win an infrastructure project contract, or lenders looking to invest in or finance one. In 2014 Operis opened a second office in Toronto, Canada to service the growing infrastructure project market there. Initially the office was staffed with UK secondees, but is now mainly staffed with local hires. Morag consequently has a very good knowledge of Canadian tax!
Morag is a member of the CIOT's Corporate Taxes Sub-Committee and has lectured and provided training on a variety of subjects including tax and accounting for PPP, transfer pricing, BEPS and other aspects of corporation tax. In the City, Morag has been the Tax Advisers' representative on the Financial Services Group of Livery Companies. She also organises the History of Tax meetings for the Tax Advisers' Company.
Besides her interest in the City of London, Morag is a keen traveller, walker, Scottish dancer and active benefactor of the charity Butterfly Conservation for which she regularly walks a couple of transects, collecting annual data on butterfly species distribution. She also enjoys opera, ballet and visiting art galleries when she has time.
Kevin Thomas FCA CTA ATT BSc 2016-17
Kevin is a Chartered Accountant, Chartered Tax Advisor and member of the Association of Tax Technicians. Kevin graduated with an honours degree in Mathematics and then trained as a general practice accountant and auditor. Upon qualifying as a Chartered Accountant, he took the tax exams of the Chartered Institute of Tax and moved into tax 1990.
Kevin trained with Essex based practice Bird Luckin and was appointed a partner in 1994. He remained with that practice, now called Rickard Luckin Limited, and sits on the Management, Tax, and IT committees.
In his tax professional role Kevin believes passionately that the business should plan ahead and seek quality help and guidance, thus realising in full their aims and ambitions. He specialises in helping owner managed business, the SME sector, sole traders, partnerships and individuals in areas such Corporate and Personal Tax; VAT; Tax planning; Succession planning; International Services; Payroll; and Charity & Not-for-profit.
Kevin joined the Worshipful Company of Tax Advisers’ in 2000 and became Treasurer and Court Assistant in 2008. He was Renter Warden in 2014/15 and Upper Warden in 2015/16 being installed as Master on 21 September 2016.
Kevin is a Trustee and Treasurer of TaxAid (UK) a charity dedicated to helping people on low incomes with tax problems who cannot afford to pay for expert advice and assistance. He is also Treasurer of a number of associations covering such topics as politics, help for young disadvantaged children, and historical sites.
Besides the livery company and his keen interest in the City of London, Kevin is a keen traveller, walker, runner, swimmer, and cyclist. Having run a number of marathons, in 2016 he widened the challenge and has since taken part in a number of triathlons. His latest project is to walk the 630 mile South West Coast path. Kevin is married with two children.
Anthony Thomas 2015-16
Anthony Thomas has been a tax practitioner with Thomas & Company for more than 30 years based in Coventry and with a special interest in the taxation aspects of smaller business and the professions.
He is a member of the council of the Chartered Institute of Taxation [CIOT] being the national president in 2011/12 and is now currently chairman of the Low Incomes Tax Reform Group [LITRG]. This group is an initiative of the CIOT and their work is focused on the impact of tax on lower income and vulnerable people.
Anthony is also a Chartered certified Accountant and a member of the ATT [Association of Taxation Technicians] having being their president in 2002/03. His outside interests consist of music, and particularly playing the piano and organ.
Michael Godbee 2014-15
Michael Godbee was educated at Brentwood School and the London School of Economics. He joined what was then Cooper Brothers and transferred to the taxation department during his articles. He became a partner in April 1977 and in 1985 set up the tax department in the new Uxbridge office. He moved home from Bromley to Ealing at that time and much further west in 1992 when he transferred to New York for two years. When he returned he joined the Reading office (quite a change!) and resumed his role as Regional Practice Area Leader. Finally he transferred back to London in 1997 by which time he specialised in transfer pricing. He retired from what by then was PwC in 2002.
Always interested in the Arts he became chairman of the Arts Club in 2004 - for a brief time being Chief Executive and a licensee despite having vowed never to take another exam. He stepped down in 2008 having met and married Caroline there. Seven children and four grandchildren between them mean that their lives are kept busy particularly as Caroline's children live in France. However they still find time for the opera, ballet and art galleries.
John R Dewhurst LLB(Lond)(Hons), BCL(Oxon), B Proc(SA), CTA(Fellow) 2013-14
John Dewhurst was elected Master of the Worshipful Company of Tax Advisers in June 2013 and was installed as Master for the 2013/14 year on 23rd September 2013.
He started his career as an academic, lecturing in law at what is now the University of Zimbabwe. He then practised as an attorney in Johannesburg, South Africa. Since 1979 he has specialised as an international tax practitioner in London and is principle at Chown Dewhurst LLP. He is a Fellow and a Past Council Member of the Chartered Institute of Taxation (CIOT). He was until recently the Chairman of the CIOT's Advanced Diploma in International Taxation Sub-Committee.
John has been a trustee of several charities and is part of one of the London Conferences of the St Vincent de Paul Society founded in Paris 200 years ago to provide practical help to the poor. He and his wife Susan also took part in running a Marriage Preparation Course for engaged couples as they lived in Surrey prior to moving to London in 2006.
John's other interests include opera, theatre, reading and travel. He and Susan have two children and three grandchildren.
Nicholas C Goulding BSc, FCA, CTA(Fellow), ATT, FRSA 2012-13
Nicholas (Nick) Goulding was elected Master of the Worshipful Company of Tax Advisers in June 2012 and was installed as Master for the 2012/13 year on 20th September 2012. He is a Chartered Accountant and Chartered Tax Adviser and after graduating in Physics and Chemistry at King's College, London, trained as a Chartered Accountant with Allan Charlesworth & Co and joined Peat Marwick Mitchell & Co (now KPMG LLP) on qualification where he became a tax partner in 1985 and retired as a consultant in 2010.
Nick now concentrates on charity appointments and is Honorary Treasurer of the Chartered Institute of Taxation (serving as President in 2008/9), the Guild of Air Pilots and Air Navigators (of which he is a Liveryman), King's College London Association, Blue Apple Theatre and Winchester St Lawrence with St Swithun upon Kingsgate. He is a Trustee of Lord Wandsworth College and Trustee and Treasurer of St John of Jerusalem Eye Hospital Group. He was chairman of the Castle Baynard Ward Club in 2006/7.
Nick's interests include all aspects of aviation, having learned to fly with the University of London Air Squadron, RAFVR, astronomy and narrow boating. Nick is married to Amanda who is Assistant Priest in the United Benefice of St Bartholomew with St Lawrence and St Swithun in Winchester.