My role
I joined Lovewell Blake in 2020 as a Senior Tax Consultant, based in the Norwich office, managing a portfolio of individuals, farming partnerships and landed estates, and providing technical support to other team members. I specialise in income and capital tax planning, as well as making sure that planning is reported correctly, as part of our personal tax return service.
About me
I present an annual tax lecture on the ethics of tax planning to accounting students at UEA. I am a Fellow of both the CIOT and ATT, and am a member of the CIOT’s personal tax technical sub-committee and the ATT’s examinations steering group. I started working in tax by accident but have now been doing it for nearly thirty years! I have worked for three of the “Big Four” firms accountants and then for Grant Thornton, always based in Norwich. I have always been a keen supporter of the professional tax bodies and am a former Council member of CIOT and ATT, and a past ATT President. Outside of work, I am a big film fan and am hoping to start a Masters in Film Studies.
My sectors and specialisms
- Private client
- Landed estates
- Agriculture
Speak to me about
- Self-assessment
- Farming partnerships
Latest Articles

ATED relief for dwellings made available to Ukrainian refugees
The Government has announced that it intends to introduce legislation in Finance Bill 2022/23 to provide relief from the Annual Tax on Enveloped Dwellings (ATED) for those companies who make a dwelling available for occupation by refugees under the Homes for Ukraine Scheme. The legislation will have effect from 1 April 2022. A similar relief will be available for Stamp Duty Land Tax (SDLT).

Reporting your property disposal within 60 days isn’t the end of things!
The requirement to report certain disposals of UK residential property shortly after the disposal, rather than simply in that year’s tax return, came in from 6 April 2020. Initially, the deadline to both file the report and pay any CGT was 30 days from completion. In response to concerns raised by many people, the Chancellor announced in the Autumn 2021 Budget that this would be extended to 60 days for disposals which completed on or after 27 October 2021.

Government rejects proposals for fundamental changes to capital taxes
Taxpayers have been in limbo for several years, wondering whether the Government would act on any of the recent proposals for changes to capital taxes.

Basis period reforms are delayed, but will be on their way
HMRC has delayed changing the rules for determining when business profits are taxed until 6 April 2023 but affected businesses will need to start thinking about the implications now.

Making Tax Digital (MTD) for income tax delayed by a year until 2024
The government confirmed on 23 September that, following concerted feedback from a range of stakeholders, the planned introduction of MTD for income tax in April 2023 will be delayed until April 2024.

HMRC clarifies new penalty regime for late tax payments
HM Revenue & Customs (HMRC) has updated their guidance on the new regime for penalties and interest for late payment of tax. This is the next step in an ongoing process of unifying the rules across all the taxes.

Tax after coronavirus – disappointment at dismissal of Committee’s recommendations
When the cross-party Treasury Committee made a series of recommendations to Government in March 2021, there were specific suggestions, some of which were introduced in the spring Budget, but also a more general plea for a clear tax strategy.

All change for CGT?
Capital gains tax (CGT) affects lots of key, often pressured, circumstances for individuals – selling your home, getting divorced, running or investing in a business, or developing a small piece of land. Despite this, many people don’t realise how the tax works, or how to report and calculate any tax that’s due.

How super is the ‘super-deduction’ for the hospitality sector?
Since 1 April, companies have been able to take advantage of the temporary increase to capital allowances for corporate expenditure which was announced in the Spring Budget to encourage businesses to invest, thus boosting the economy. Given that the hospitality and leisure industry has been hard hit by the Covid-19 crisis, relief of £130 for every £100 spent sounded as good as the ‘super-deduction’ title implies, but businesses still need to think about the implications before either assuming their expenditure will qualify or committing to new expensive purchases.

What are the tax rules for the new Cryptoassets phenomenon?
It may feel like an alien world, full of complicated jargon and unseen digital transactions, but HMRC has been considering how cryptoassets should be taxed for years and have recently pulled together all their existing guidance into a new Manual. There isn’t any new legislation to go with it because they consider that existing rules cover this new way of trying to make money – many would disagree but how do you know what to do about your tax in the meantime?

Residential property developer tax proposals aim to raise £2 billion
The government issued a consultation paper at the end of April proposing a new ten-year tax on property developers which will help cover the cost of the cladding remediation work required following the Grenfell disaster. However, the targeting at all developers, not just those who may have affected properties and the £25 million definition of large, may not be far out of reach.

Tax after coronavirus – there has to be reform to address the unsustainable public finances
With the current financial crisis and more challenges looming in the future, now is the time for significant forward-thinking tax reform, in the context of a clear long term-strategy, says Natalie Miller of Lovewell Blake.

Some form of Wealth Tax inevitable given economic black hole and manifesto commitment on income tax
With a huge hole in the public finances caused by the Covid pandemic, and a manifesto promise not to raise income taxes, some form of wealth tax looks increasingly inevitable, says Natalie Miller .

Death and taxes
The Covid-19 crisis has made many of us consider our own mortality. Reviewing what might happen to your estate on death is one way of taking control over at least some elements of your fate.