Janet Pierce (nee Paterson) is the principal and founder of specialist tax firm Charter Tax. She specialises in both UK and international tax for personal and corporate clients. She is a member of the CIOT, STEP, the International Tax Planning Association and the International Fiscal Association, and also a member (and former chairman) of the Fleet Chapter of the VAT Practitioners Group. Email:janet.pierce@charter-tax.com; tel: 020 7084 5771.