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Pete Miller

Pete Miller CTA (Fellow) is director and head of corporate tax at Jerroms Miller Specialist Tax. He has worked in tax for over 36 years, including nearly ten years as an inspector of taxes. He can be contacted by tel: 07984 353426 or by email: petemiller@jerromsmiller.co.uk.

ARTICLES
No goodwill here

The rejection by the First-tier Tribunal of the taxpayer’s claim in Armajaro Holdings Ltd

04 February 2014
Fit for purpose?

The Revenue’s policy-making activities are not always conducive to a fair tax system

05 November 2013
Lend me an ear

Loans to participators are a common issue for small companies – and there is still time for advisers to give the taxman their opinions

24 September 2013
Working for nothing?

A Readers’ Forum question resulted in clarification of negative earnings and employment losses

05 March 2013
Unlocking dividends
Is the draft legislation on capital distributions really the key to consistency, asks PETE MILLER
14 February 2012
Feeling secure?
PETE MILLER asks where we now stand with the complex transactions in securities legislation
25 October 2011
Do we have a group?
HMRC's clarifications on the substantial shareholdings exemption are welcomed by PETE MILLER
13 September 2011
Getting the best result
PETE MILLER considers the corporate tax implications for an expanding business
05 April 2011
Changing tack
PETE MILLER suggests that there has been a change of approach to the associated companies rules and the small profits rate
31 August 2010
Taxing distributions, naturally!
PETE MILLER gives a guided tour of the new legislation relating to distributions
03 August 2010
A work in progress
PETE MILLER outlines his thoughts on HMRC’s plans for the simplification of the capital gains rules for groups of companies
04 May 2010
Nothing doing!
PETE MILLER looks at Budget 2010 and measures of interest to the corporate sector generally
06 April 2010
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Tax tip: Letting out a holiday home Readers’ forum: Is Botox treatment a mental health issue? Readers’ forum: Are there tax-efficient ways to encourage cycle use? Readers’ forum: A neat solution or too good to be true? Readers’ forum: Can the taxpayer take Revenue’s silence as an answer?
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Out & about: 16 October 2025 Online HICBC service launched Investigations in football clubs yields £90m in extra tax Timescales for new IHT regime for pensions Digital housekeeping tips for agents from ATT
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Documents requested would not aid appeal Payments to employees were taxable earnings Subject matter of appeal was a mistake in the return Standard method of input tax deduction is fair Option was not to further property development trade
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This week's opinion: 16 October 2025 Impact of the liquidator’s report on the First-tier Tribunal’s decision in Quillan Cross-border tax issues for US citizens moving to the UK as an employee Stablecoins, sovereignty, and the UK’s reluctant dance with digital assets How can the government give tax breaks to incentivise investment in UK businesses?
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