Pete Miller, CTA (Fellow)
Pete is Technical Director at Jerroms Miller Specialist Tax, a firm dedicated to offering expert advice to clients and to other advisers on all business and corporate tax issues. Jerroms Miller specialises in the taxation of corporate reconstructions and reorganisations, HMRC clearances, the transactions in securities rules, distributions, partnerships, Patent Box, disguised remuneration and the taxation of intangible assets.
Pete has worked in tax since April 1988, when he joined the Inland Revenue and trained as an Inspector of Taxes. He worked in Birmingham and London with roles in both Policy and Technical Divisions, where he was the Inland Revenue’s expert on all matters relating to the distributions legislation. He then worked for 11 years in ‘Big 4’ firms and, from 2011 to 2022, Pete ran his own business, The Miller Partnership, specialising in the taxation of corporate transactions.
Pete is lead author of Miller, Hardy and Ismael on Company Reorganisations (7th edition, Bloomsbury Professional, July 2026), co-author of CCH’s book on Taxation of Partnerships and author of Tax Digests on Corporate Reconstructions, Transactions in Securities, Partnership Taxation, Disguised Remuneration, the Substantial Shareholding Exemption and the Patent Box and of the ICAEW Tax Faculty’s TAXGuide on the 2017 regime for carried forward corporate losses.
He also speaks and writes regularly on tax issues and is General Editor of Whiteman and Sherry on Capital Gains Tax and on Income Tax and member of the editorial board of Simon’s Taxes. For many years, Pete was also on the Editorial Boards of Taxation and The Tax Journal. He also currently serves on the board of The Tax Research Network and of the Journal of Tax Administration.