One minute with... Tom Gareze

How did you end up in tax?

I started my career as an audit trainee with Touche Ross in Bristol (later to become Deloitte) and after qualifying as a chartered accountant moved into tax. It was the close working relationships the department enjoyed with their clients which attracted me to tax together with the subject itself which has always appealed to the analyst in me.

What’s the key lesson you’ve learnt from practice?

To consult with other professionals both tax and non-tax. Tax is complex and there is invariably more than one way to reach an answer. Much depends on context risk and the nature of the client involved so it’s not surprising that a number of approaches can be taken.

What recent tax change has had a profound impact on your work?

The introduction of entrepreneurs’ relief in...