Heather Miller is head of private client tax at Price Bailey LLP. Specialising in residence and domicile, CGT, property taxes and HNWIs, Heather is current chair of the CIOT/ATT New Tax Professionals Committee. Prior to joining Price Bailey, she ran her own consultancy and most recently worked with Clifford Chance. Email: heather.miller@pricebailey.co.uk; tel: 020 3829 1751.