Katy Howard is an associate at Joseph Hage Aaronson. She qualified as a barrister with the Treasury Solicitor’s Department, prior to which she worked at a ‘big four’ accountancy firm as an indirect tax adviser. While there Katy qualified as an associate of the Institute of Indirect Taxation, which has since merged with the CIOT. Email: khoward@jha.com; tel: 020 7851 8888.