Jackie Wheaton is an associate director at BDO. She has worked in business tax for more than 20 years, providing tax advisory services to a wide range of clients, with a particular emphasis on owner-managed companies, trading and investment partnerships, international groups and hotels, and advises a number of clients in the property management and development sector. Email: jackie.wheaton@bdo.co.uk; tel: 020 3219 4861.