Stephen Herring is the head of taxation at the Institute of Directors. Stephen has specialised in taxation for over 30 years and, before joining the IoD in September 2013, was a partner in three global accounting firms (Grant Thornton, Ernst & Young and BDO). He is also an independent member of HM Treasury’s Tax Professionals Forum. Email: stephen.herring@iod.com; tel: 020 7451 3285.