Charlotte Barbour is director of taxation for ICAS, where she has worked for many years in a range of policy and regulatory roles, and supports the Tax Board. She has extensive experience in dealing with tax issues and has represented ICAS at both the Scottish Parliament and the House of Lords. Charlotte is the author of The Management of Taxes in Scotland (Bloomsbury). Email: cbarbour@icas.com; tel: 0131 347 0235.