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Ray Smith is the head of the UK tax practice. He is dual qualified as a barrister and solicitor in Western Australia and as a solicitor in England. He is a member of the VAT Practitioners Group and of the corporate tax expert panel of the Quoted Companies Alliance (“QCA”) and is the author of the practice note on Insurance Premium Tax published by PLC. He has written many published tax articles, including for the Tax Journal and Insurance Day, and is listed in Chambers UK 2011 as a Notable London Tax Practitioner. Ray advises on tax planning, tax litigation and the full range of taxes in relation to corporate, commercial, financing and property transactions. He also advises on SDLT, VAT and Insurance Premium Tax.