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Contractual disclosure facility (CDF) ― the role of the agent

Copyright © 2025 LexisNexis
Produced by Tolley in association with Guy Smith of Independent Tax
Owner-Managed Businesses
Guidance

Contractual disclosure facility (CDF) ― the role of the agent

Copyright © 2025 LexisNexis
Produced by Tolley in association with Guy Smith of Independent Tax
Owner-Managed Businesses
Guidance
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Guy Smith
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Senior Manager, Independent Tax

Guy joined Independent Tax in November 2022, returning to his roots handling tax investigations, disclosures and all manner of other HMRC tax disputes, on behalf of the firm’s clients. His remit also includes mentoring junior colleagues and managing the firm’s social media content and marketing output.Guy’s previous roles have included 15 years at HMRC and a similar length of time at Markel Tax, where he managed the team of Senior Tax Consultants, alongside delivering live presentations and webinars to accountants.Guy has been a consultant editor and writer for Tolley Guidance since July 2012 and a member of the ICAS Technical Bulletin editorial board since May 2014.

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  • 29 Oct 2025 10:30

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