Pete Miller, CTA (Fellow), Partner, The Miller PartnershipPete Miller has nearly 25 years' experience in tax, covering all aspects of business and corporation tax issues. Pete founded The Miller Partnership in 2011 to offer expert advice on all business tax issues to other advisers, particularly lawyers and accountants. Specialist areas include reorganisations and reconstructions, the substantial shareholdings exemption, transactions in securities, HMRC clearances, disguised remuneration, taxation of intangible assets and the new patent box legislation.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 and specialised in advising on major corporate transactions.Pete is a regular speaker at conferences and a frequent contributor to books and journals, with over 50 published articles. He is a member of the Editorial Boards of Taxation, The Tax Journal and Simon's Taxes and a Consulting Editor to TolleyGuidance. He is co-author, with George Hardy, of Taxation of Company Reorganisations (Bloomsbury Professional, 4th edition, June 2012).