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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
Tax tweaks
No great changes, just some minor adjustments to the works. PETE MILLER looks at the corporation implications of the pre-Budget report
15 December 2009
Mercury rising
PETE MILLER considers the messages that can be decoded from two recent cases concerning HMRC powers
20 May 2009
The times, they are a-changing
PETE MILLER considers the corporate tax proposals in the 2009 Budget
05 May 2009
Negative earnings
PETE MILLER considers employment losses and deductions and the rules in ITEPA 2003
17 March 2009
Is it appropriate to appropriate?
PETE MILLER explains some of the problems that may arise with the new rules on appropriations of stock into or out of a business
08 July 2008
A share less ordinary?
PETE MILLER explains the importance of understanding the definition of ordinary share capital
05 September 2007
It's good to be associated
PETE MILLER discusses a recent Special Commissioner's decision concerning the tax charge on a company leaving a group.
06 December 2006
Furniss v Dawson, adieu
PETE MILLER discusses the recent Special Commissioners decision in EDI Services and Others.
17 August 2006
Foyle's law
PETE MILLER discusses the recent Special Commissioners' decision in Noved Investment Company.
04 May 2006
TAAR very much
The new anti-avoidance legislation involving capital losses is explored by PETE MILLER.
20 April 2006
Transcendental mediation

PETE MILLER of Ernst & Young considers whether the proposals for tribunal reform will lead to a higher plane of justice.


16 June 2005
Section 703 - Make it clearer!
PETE MILLER of Ernst & Young exhorts the Revenue to revise its treatment of clearance applications.
17 March 2005
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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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