Paul O'Neill CTA

Managing Director

paul.oneill@lts-tax.com | +44 1481 755882

Paul began working in the Finance Industry in 2001 after graduating from the University of Ulster with a Law degree. Paul qualified as a Chartered Tax Adviser in 2005 and is also a member of the Association of Tax Technicians.

Paul’s career commenced with PricewaterhouseCoopers in Guernsey and resulted in Paul moving to PwC’s Investment Management and Real Estate Team in London where he was responsible for providing tax advice on funds and Real Estate Structures.

On his return to Guernsey Paul joined BDO Tax Limited where he was promoted to director in the Private Client Department. In addition to this Paul assumed responsibility for business development in the MENA Region which included spending six months in the Middle East and retaining responsibility for growth in the Region on his return to Guernsey.

Paul is responsible for advising a wide ranging portfolio of high net worth individuals, trust and corporate entities. Paul is recognised in the Citywealth Leaders List and listed as a Leading Accountant – Prominent figure.

Simon Graham CTA

Executive Director

simon.graham@lts-tax.com | +44 1481 755880

Simon began working in the Guernsey Finance Industry in 1992 at the accountancy practice BDO after graduating from Newcastle University with a degree in History. At BDO Simon was appointed as a director of the tax and trust companies in 2003 and serviced a varied portfolio of local and offshore clients. At LTS Tax Limited Simon is responsible for a wide ranging portfolio of high net worth individuals, with a particular focus on property structures.

In addition to acting for various other property clients, between 2003 and 2011 Simon was a director of CPC Group Limited, a Guernsey based privately held company focused on high value residential property developments and investments. During this time Simon acted for a number of SPV’s that were actively involved in several high profile property transactions in London, Monaco and LA, including the acquisitions of the Middlesex Hospital and the Chelsea Barracks and the development of Bowater House into One Hyde Park.

Simon has previously served for a number of years on the board of a fund administration business, licensed and regulated by the Guernsey Financial Services Commission, he is a former co-editor of Tolley’s “Taxation in the Channel Islands and Isle of Man” and he is a member of the Chartered Institute of Taxation. Simon is recognised in the 2013 Citywealth Leaders List and listed as a Leading Accountant – Prominent Figure.

Natalie Chamberlain CTA

Executive Director

natalie.chamberlain@lts-tax.com | +44 1481 747753

Natalie was one of the first members of staff when LTS was formed in 2012.  In her current role she is responsible for a portfolio of institutional and private clients, ensuring compliance with all regulatory and internal procedures.

Natalie deals with both UK and Guernsey Tax, including advising high net worth individuals on their complex tax affairs.

As a board member she is actively involved in the company’s strategy, operations, business development and marketing.

Areas of Expertise

• Annual Tax on Enveloped Dwellings
• Capital gains tax for non-UK resident individuals and corporate vehicles
• Non-resident landlords
• UK and Guernsey corporate tax advisory and compliance
• Advising on the UK and Guernsey taxation of individuals 

Qualifications

• Member of the Association of Taxation Technicians (ATT)
• Chartered Tax Advisor (CTA)
• Level 5 Diploma in Management and Leadership - Chartered Manager (CMgr MCMI)

Natalie enjoys staying fit and going on lots of holidays with her family. She climbed Mount Kilimanjaro in 2022.

Julian Turian ATT FMAAT

Executive Director

julian.turian@lts-tax.com | +44 1481 743045

Julian joined LTS Tax Limited in April 2019. He brings a wealth of experience in advising high net worth individuals and senior executives on Guernsey and UK tax matters and is highly experienced in advising and commenting upon the practicalities of immigration to, or emigration from Guernsey.

As a board member he is actively involved in the company’s business development and marketing.

Areas of Expertise

• UK CGT for non-UK resident individuals and corporate vehicles
• UK and Guernsey taxation of individuals and corporate vehicles
• Guernsey social security and UK national insurance contributions
• Wealth planning including use of trusts, corporate vehicles and foundations

Qualifications

• Member of the Association of Taxation Technicians (ATT)
• Fellow Member of the Association of Accounting Technicians (FMAAT)

Outside of work, Julian is a season ticket holder at West Ham Utd and enjoys travelling abroad and scuba diving in warmer climates.

Stuart Miles FCCA

Finance Director

stuart.miles@lts-tax.com | +44 1481 747749

Stuart joined LTS Tax Limited in January 2019 as Finance Director. For the previous 11 years he had worked for the Intertrust Group in Guernsey and was appointed as Finance Director in March 2014. During his time there he worked under private equity ownership and has vast experience in preparing financials for a plc following a successful IPO and with this the increased reporting and disclosure requirements.

As a board member, Stuart is responsible for the internal finance function and reporting of the company.

Areas of expertise

• Deep knowledge of both IFRS and FRS 102 accounting standards
• Preparation and interpretation of complex financial statements
• Proficient in finance system integrations and migrations

Qualifications

• Fellow of Association of Chartered Certified Accountants (FCCA)
• IoD Certificate in Company Direction (Cert IOD)

Outside of work, Stuart is currently learning to play the guitar and whilst not threatening to head out on tour anytime soon, can play a number of songs from his favourite bands. Stuart is also an avid supporter of Liverpool FC and enjoys going to see them play whenever he can.

Mandy Connolly CTA

Tax Services Director, Head of Tax Technical

mandy.connolly@lts-tax.com | +44 1481 755872

Mandy joined LTS Tax Limited as an Associate Director in 2015 with primary responsibility for the trust tax area of the business. She became Head of Tax Technical in relation to UK tax matters in 2017. She has over 30 years of experience in the industry and advises local trust companies and UK resident individuals on a wide range of issues relating to offshore structures, domicile and remittances.

Areas of Expertise

• The taxation of offshore trust structures
• The taxation of UK resident, non-UK domiciled individuals
• Remittance basis and mixed fund analysis
• Domicile matters
• Inheritance tax planning
• Disguised Remuneration for employment related structures
• Taxation of offshore pension schemes

Qualifications

• Chartered Tax Advisor (CTA)

Mandy enjoys cooking, travelling and spending time with family and friends.

Luke Harding CTA

Tax Services Director

luke.harding@lts-tax.com | +44 1481 755867

Luke joined LTS Tax Limited in 2013. With over 16 years’ worth of experience, Luke can advise on all UK tax aspects in relation to offshore structures, where he has a keen focus for tax efficiency & wealth preservation.

Areas of Expertise

• Advising offshore trustees, settlors and beneficiaries in relation to their UK tax exposure & mitigation thereof
• UK inheritance tax & estate planning for individuals and trust structures
• Restructuring of family wealth holding structures
• Tax planning in relation to individuals who migrate to, or emigrate from, the UK
• Advising on reporting obligations in relation to offshore structures
• Direct & indirect UK immovable property transactions
• Domicile & residence implications
• UK tax advisory and compliance for high net worth individuals

Qualifications

• Chartered Tax Adviser (CTA)
• Member of the Association of Taxation Technicians (ATT)

Outside of work, Luke enjoys watching football & spending time with his family.

David Parrott CTA

Tax Services Director

david.parrott@lts-tax.com | +44 1481 743049

David joined LTS Tax Limited as an Associate Director in April 2018.

David is responsible for a wide-ranging portfolio of Guernsey and UK based high net worth individuals and corporate entities and specialises in advising those who wish to relocate to Guernsey from the UK or vice versa.

David has a wealth of Guernsey and UK tax experience drawn from his studies and his 18+ years working in the private client sector.

Areas of Expertise

• Provision of Guernsey immigration and emigration advice
• Advising on the UK and Guernsey taxation of individuals and corporate vehicles
• Provision of wealth and UK Inheritance Tax planning advice including the use of trusts, companies and foundations where appropriate
• Advising on the exposure of non-UK resident individuals and corporate entities to UK Capital Gains Tax

Qualifications

• Chartered Tax Adviser (CTA)
• Member of the Association of Taxation Technicians (ATT)

Away from the office, David enjoys spending time with his wife and three young children and plays regularly for a local veterans football team.

Sarah Davies

Associate Director

sarah.davies@lts-tax.com | +44 1481 747751

Sarah joined LTS Tax in 2023 after a career with the Guernsey Revenue Service spanning 34 years. Sarah was responsible for all operational activities and helping develop online services through the Transformation programme. She has a tax technical background with a focus on Guernsey tax. She is also passionate about people, mental health and wellbeing.

Areas of Expertise:

• Guernsey tax for individuals
• Relocation to Guernsey
• Company tax
• Economic substance

Qualifications:

• Associate member of CIPD (Training)

Sarah enjoys keeping fit and healthy and spends most of her spare time with her grandchildren. 

Sarah Kenealy CTA

Associate Director

sarah.kenealy@lts-tax.com | +44 1481 747744

Sarah joined LTS Tax Limited in 2018 and in her current role she is responsible for a wide ranging portfolio of high net worth individuals, corporate and trust clients. She deals with both UK and Guernsey Tax issues and has a particular focus on advising individuals taking up residence in Guernsey

Areas of Expertise

• UK and Guernsey tax advisory and compliance for individuals and companies
• Residence and domicile matters, with a focus on individuals moving from the UK or elsewhere to Guernsey
• Non-resident landlords
• Capital gains tax for non-UK residents

Qualifications

• Member of the Association of Accounting Technicians (ATT)
• Chartered Tax Advisor (CTA)

Garth Van Huyssteen CTA

Associate Director

garth.vanhuyssteen@lts-tax.com | +44 1481 755864

Garth joined LTS Tax Limited in December 2018, where he is responsible for a diverse client portfolio including high net worth private clients, trusts, corporate structures and funds.

Areas of Expertise

• UK and Guernsey taxation of individuals and corporate vehicles
• UK CGT for non-UK resident individuals and corporate vehicles
• VAT in relation to UK property
• UK Corporation Tax
• Offshore reporting funds

Qualifications

• Member of the Association of Taxation Technicians (ATT)
• Chartered Tax Advisor (CTA)

In his spare time Garth enjoys watching and playing sport and has represented Guernsey at the 2018 European Touch Rugby Championships.

Helen Salisbury ATT TEP

Associate Director

helen.salisbury@lts-tax.com | +44 1481 747752

Helen joined LTS Tax Limited in March 2019. Experienced in both UK and Guernsey tax, she deals with a varied portfolio of clients, including UK and Guernsey individuals, trusts and corporate entities. She specialises in the provision of tax advisory and compliance services to trust structures and high net worth individuals.

Areas of Expertise

• UK and Guernsey tax matters faced by individuals and offshore trustees
• Capital Gains Tax for non-UK residents
• The UK Trust Register
• Annual Tax on Enveloped Dwellings
• Residence and domicile matters

Qualifications

• Fellow of the Association of Taxation Technicians (ATT)
• Trust & Estate Practitioner, STEP Diploma in Tax & Estate Planning (TEP)

Helen is an active Rotarian and President of Rotary Guernesiais, she also enjoys baking and cake decorating. She is a keen traveller, having previously lived in the US and the Cayman Islands.

Katie Roberts CTA

Manager

katie.roberts@lts-tax.com | +44 1481 743087

Katie joined LTS Tax Limited in March 2019 and deals with a wide range of UK and Guernsey tax matters including providing services to high net worth individuals and senior executives on Guernsey and UK tax matters and providing tax compliance for Guernsey companies.

Areas of Expertise

• Capital gains tax for non-UK residents
• UK and Guernsey tax advisory and compliance
• UK non-resident landlords

Qualifications

• Chartered Tax Advisor (CTA)
• Member of the Association of Taxation Technicians (ATT)

Outside of work Katie enjoys going to yoga classes and running.

Danielle Emery FCA

Client Accounting Manager

danielle.emery@lts-tax.com | +44 1481 743044

Danielle qualified as an accountant in 2011 and joined LTS Tax Limited in August 2018. She is responsible for the preparation of financial statements for our varied portfolio of clients, including trading and investment companies, individuals and partnerships.

Areas of Expertise

• Guernsey company financial statement preparation
• Book-keeping

Qualifications

• Chartered Accountant (Institute of Chartered Accountants in England and Wales)

Outside of work, Danielle is kept busy with her two young children and enjoys spending time with them on the Guernsey beaches and cliffs.

Jonny Woodgate ATT

Manager

jonny.woodgate@lts-tax.com | +44 1481 755873

Jonny joined LTS Tax Limited in 2017. His role includes assisting the senior members of the firm with many aspects of tax advisory and compliance services as well as managing a growing portfolio of clients.

Areas of Expertise

• Guernsey and UK tax advisory and compliance services for individuals and corporate entities including offshore funds
• Services relating to the UK reporting fund regime
• Non-resident landlords and capital gains tax for non-UK residents
• Substance and corporate residence

Qualifications

• Member of the Association of Taxation Technicians (ATT)
• Currently studying towards CTA (Chartered Tax Adviser)

Jonny is a keen runner and cyclist but will more likely be found at various kiosks around the island with his family.

Toby Merrien

Manager

toby.merrien@lts-tax.com | +44 1481 747745

Toby joined LTS in May 2021. He has around 20 years of experience in tax focusing on Guernsey and UK aspects for individuals, companies and trusts.

Areas of Expertise

• Guernsey tax compliance and tax advisory services for individuals and companies
• UK tax compliance for non-resident individuals, companies and trusts

Outside of work Toby enjoys cycling and painting.

Chloe Taylor CTA ACA

Manager

chloe.taylor@lts-tax.com | +44 1481 743047

Chloe joined LTS Tax Limited as an Assistant Manager in April 2022 as part of the trust team.

Chloe has experience with a variety of personal and trust tax matters in the UK with a particular interest in wealth and estate planning. She specialises in the provision of UK tax advisory services to trusts and their beneficiaries.

Areas of Expertise:

• Advising offshore trustees, settlors and beneficiaries in relation to their UK tax exposure and compliance requirements;
• UK inheritance tax and estate planning using trusts; and
• UK Residency and domicile advice.

Qualifications:

• Chartered Tax Advisor (CTA)
• Chartered Accountant (ACA)

Outside the office Chloe is a keen equestrian with a particular interest in dressage.

Erica Harrisson CTA ACCA

Assistant Manager

erica.harrisson@lts-tax.com | +44 1481 755877

Erica has been working in tax since 2010 and joined LTS Tax Limited in September 2016 after successfully completing her accountancy and tax qualifications.

In her current role she is primarily responsible for a portfolio of individual and corporate clients who require both accountancy and taxation services.

Areas of Expertise

• Accounts preparation for individuals, partnerships, trading and investment companies
• UK and Guernsey tax compliance for individuals
• UK Non-Resident Landlords
• Taxation of Guernsey investment companies

Qualifications

• Chartered Tax Advisor (CTA)
• Association of Chartered Certified Accountants (ACCA)

Outside of work, Erica teaches weekly dance lessons and attends agility classes with her dog Reggie.

Devon Hardy ACCA

Assistant Manager

devon.hardy@lts-tax.com | +44 1481 743086

Devon has been working in tax since 2014 and joined LTS Tax Limited in January 2021. Devon provides Guernsey and UK tax compliance and advice to a range of personal and corporate clients and has a particular interest in advising individuals relocating to Guernsey.

Areas of Expertise

• Guernsey tax compliance services for individuals and corporate entities
• Residence and domicile matters, with a focus on individuals moving from the UK or elsewhere to Guernsey
• Substance and corporate residence

Qualifications

 Association of Chartered Certified Accountants (ACCA)

Outside of work Devon enjoys yoga and doing cross-stitch.

Cheryl Wingrave ATT MAAT

Assistant Manager

cheryl.wingrave@lts-tax.com | +44 1481 755868

Cheryl joined LTS Tax Limited as an Assistant Manager in March 2022.

Cheryl is responsible for Guernsey and UK based high net worth individuals
and corporate entities.

Cheryl has a wealth of Guernsey and UK tax experience drawn from her
studies and 22+ years working in the private client sector.

Areas of Expertise:

• Accounts preparation for investment companies
• Guernsey and UK tax compliance for individuals and Guernsey investment
  companies

Qualifications:

• Member of the Association of Taxation Technicians (ATT)
• Member of Association of Accounting Technicians (MAAT)

Away from the office, Cheryl enjoys dancing, cycling, playing Table Tennis and playing
bridge.

Michael Mabbett

Client Accountant

michael.mabbett@lts-tax.com |

Michael began working in the Finance Industry in 2001 after graduating from the University of South Africa with a Bachelor of Commerce degree. After completing three years of Accounting and Auditing articles with a firm of Public Accountants in Cape Town, Michael joined Maitland Fund Services (now Apex) as a Fund Accountant. Michael moved to Guernsey in 2008 and held various Fund Accounting roles with Close Fund Services and Northern Trust and worked as a Trust and Company Accountant at HFL Ltd prior to joining LTS Tax in November 2023. 

Areas of expertise 

• Preparing Financial Statements for Guernsey Companies, Funds and Trusts. 
• Bookkeeping 

Qualifications

• Bachelor of Commerce degree

Outside of work Michael enjoys watching rugby, playing golf and spending time with his family.

Ellie Fell

Senior Tax Administrator

ellie.fell@lts-tax.com | +44 1481 743082

Ellie joined LTS Tax Limited in June 2022, her role includes dealing with a range of UK and Guernsey tax matters.

Areas of Expertise

• UK VAT
• UK Corporation Tax

In her spare time Ellie enjoys travelling and spending time with friends.

Tara Sherbourne FICA

Head of Compliance

tara.sherbourne@lts-tax.com | +44 1481 755862

Tara has worked in the finance industry in Guernsey since 1988, gaining extensive experience in the Banking, Investment and Fiduciary sectors before joining LTS Tax Limited in July 2019.

Areas of Expertise

• Regulatory Compliance
• Risk Management

Qualifications

• ICA International Diploma in Compliance (FICA)

Tara enjoys spending time with family and friends and playing netball.

Debbie Daunt

Business Support - Officer

debbie.daunt@lts-tax.com | +44 1481 743046

After 12 years of working as a rehabilitation nurse in Guernsey, Debbie decided to change her career and joined the private fiduciary team at Abacus Financial Services Limited. Debbie then joined the Royal Bank of Canada in 2006, managing a varied portfolio of both corporate and private clients, specialising in International Pension Plans and Savings Plans.

Debbie has worked within the group since December 2017 as an Operations and Projects Officer, bringing over 18 years of experience within the regulated sector.

Lauren Martel

Business Support Officer

lauren.martel@lts-tax.com | +44 1481 747768

Lauren joined LTS Tax Limited in January 2024 with over 14 years of administrative experience, having worked in the training, recruitment and medical sectors.  Along the way, Lauren has built up her administration and advertising and marketing knowledge, and will use this while working alongside the Business Support & Operations teams.

Outside of work, Lauren enjoys spending time with her family and friends.

Pat Prevel

HR Manager

pat.prevel@lts-tax.com | +44 1481 755883

Pat has over 18 years’ experience working in Human Resources, starting her career with Credit Suisse, she joined the Learning & Development team and then moved into a HR Generalist role becoming an Assistant Vice President in 2008. In 2010 she moved to Legis Corporate Services where she had sole responsibility for all aspects of HR within the Company, in 2016 she was made an Associate Director.

Pat joined the LTS Tax team in 2017 and is an Associate of the Chartered Institute of Personnel & Development.

Fran Snoding CTA

Consultant

fran.snoding@lts-tax.com | +44 1481 755881

One of the founders of LTS in 2012, Francis began working in the Finance Industry in 1988, is a qualified Chartered Tax Adviser and is a member of the Guernsey Society of Chartered and Certified Accountants, Tax Sub-Committee.

Francis advises individuals who are looking to relocate from the UK to Guernsey and deals with all manner of UK and Guernsey tax issues, the latter expertise being picked up from his time working for the Guernsey Revenue Service. He also advises individuals and companies on the tax issues arising from the transfer of pensions between the UK, Guernsey and further afield.

Areas of expertise

• UK tax residence and domicile
• Guernsey tax residence
• UK property taxation
• Guernsey general taxation
• Taxation of pensions

Qualifications

• Associate of the Chartered Institute of Taxation (CTA)
• Member of the Association of Taxation Technicians (ATT)

“Fran” is a late adopter of running having started in his early fifties by taking part in Parkruns and moved up to completing the Great North Run a few times. An avid sports spectator, Fran can often be found supporting the Guernsey Raiders rugby team or shouting at the TV while following QPR or Wasps (formerly).

Richard Ozanne ATT MAAT

Consultant

richard.ozanne@lts-tax.com | +44 1481 743088

Richard has been working in tax since 1986 and joined LTS Tax Limited in March 2019. He deals mainly with Guernsey tax matters, including providing tax compliance services to high net worth individuals.

Areas of Expertise

• Guernsey tax compliance

Qualifications

• ATT (Association of Taxation Technicians)
• MAAT (Association of Accounting Technicians)

Outside of work, Richard enjoys reading, kayaking and recently completed the Guernsey half marathon.

Michael Ayre CTA FCCA

Consultant

michael.ayre@lts-tax.com | +44 1481 755875

Michael joined the tax department of the former BDO Reads, a Guernsey chartered accountancy practice, in 1987 progressing to his appointment as a tax partner in 1991. Subsequent to the purchase of the fiduciary, investment and taxation divisions of BDO Reads by Banque General du Luxembourg in 1999, Michael was appointed a Group Managing Director of its successor, Fortis Guernsey, in 2003 – a position he held un February 2009. Michel continued to work for Intertrust Group on a part-time basis as a consultant to their private client business until June 2019 when he joined LTS Tax Limited. Prior to joining BDO Reads, Michael was employed by KPMG in Guernsey and Touche Ross in London. Michael holds a number of non-executive board appointments of both public and private companies, including UK Commercial Property REIT Limited.

Qualifications

• Chartered Tax Advisor (CTA)
• Fellow of the Association of Chartered Certified Accountants (FCCA)

Niall Mallon ATT

Consultant

niall.mallon@lts-tax.com | +44 1481 747756

Niall joined LTS Tax Limited in March 2021, his role includes dealing with a range of UK tax matters, specifically relating to corporate structures.

Areas of Expertise

• UK non-resident landlords
• UK Corporation Tax
• ATED

Qualifications

• Member of the Association of Taxation Technicians (ATT)

In his spare time Niall enjoys running and learning German.