Cassandra is a Senior Manager at Claritas Tax, an independent specialist tax consultancy firm. Cassandra specialises in providing tax advisory services to private companies, owner managers and high net worth individuals advising on all aspects of taxation and their interaction with an emphasis on transactions tax matters. Cassandra is also a member of the CIOT Owner Managed Business Committee which is the capacity in which she has written the article in order to drive further action if required. She was also one of the co-authors of Tolley’s Tax Planning for Owner-managed Businesses 2020/21.