About the Author

Carl Bayley BSc ACA is one of the country's most respected property tax experts. A regular speaker on tax matters, he was recently invited to speak at the Institute of Chartered Accountants' annual tax faculty conference. Carl is also a regular contributor to TV and radio programmes, such as BBC Radio 2, and national newspaper articles on tax matters. He is a member of the governing council of the Institute of Chartered Accountants in England and Wales. Nick Braun PhD is Taxcafe's Managing Director and has been involved in the tax publishing world since 1989 as a writer, editor and publisher, as well as being an active property investor.