# carstonetl.com

> Leading Chartered Accountants providing expert guidance and innovative solutions


## Posts

- [The essential guide to payroll advisory services](https://www.carstonetl.com/the-essential-guide-to-payroll-advisory-services/): Managing employee wages might seem straightforward, but payroll administration is far more complex than it appears. Errors in this critical area can result in disgruntled staff, hefty fines from HMRC and significant operational disruption. Many business owners attempt to handle payroll internally, yet engaging a professional payroll advisor often proves transformative for your business. The role of a payroll advisor A payroll advisor manages the complete spectrum of employee compensation and regulatory compliance. Their responsibilities encompass calculating PAYE and National Insurance contributions, processing monthly salaries, administering statutory benefits including sick pay and maternity allowances, submitting Real Time Information returns, preparing [&hellip;]
- [Everything you need to prepare for year-end accounts](https://www.carstonetl.com/everything-you-need-to-prepare-for-year-end-accounts/): Year-end financial statements represent one of the most critical aspects of business administration. These documents provide a definitive snapshot of your company&#8217;s financial health and serve as the foundation for tax compliance and strategic planning.  For UK businesses, particularly limited companies, preparing accurate year-end accounts is s a legal requirement that demands careful attention and systematic preparation.  Understanding your obligations  Limited companies must file annual accounts with Companies House within nine months of their fiscal year-end and submit corporation tax returns to HMRC within twelve months. Sole traders and partnerships face different requirements, primarily through self-assessment returns, but maintaining comprehensive [&hellip;]
- [Our team continues to grow](https://www.carstonetl.com/our-team-continues-to-grow/): We&#8217;re delighted to welcome four fantastic new starters to the Carston ETL team this autumn! Some have joined us as part of a university placement, fresh from graduation or through an apprenticeship route, but each of them bring equal amounts of ambition and a real passion for the profession.. Here&#8217;s a chance to get to know Joseph, Cerys, Yashraj and Arthur, from where they come from, what drives them and what they enjoy outside of the office. Economists had predicted no cut until the next meeting in September. The Bank explained that cutting rates from 5.25%, which had been in [&hellip;]
- [The small business guide to finding the perfect accountant](https://www.carstonetl.com/the-small-business-guide-to-finding-the-perfect-accountant/): Running a small business means juggling countless responsibilities, and somewhere between chasing invoices and trying to understand new regulations, you realise you need professional help with your finances. The issue is choosing an accountant can feel almost as overwhelming as doing your own books. Before you start googling &#8220;accountants near me,&#8221; take a proper look at what&#8217;s keeping causing you the most problems. Is it the looming self-assessment deadline? Bookkeeping that&#8217;s three months behind? Or are you genuinely confused about whether you&#8217;re claiming expenses correctly? Start with what you need Different accountants excel in different areas. Some focus purely on [&hellip;]
- [AI Adoption in Accountancy: Progress, pressure and skills gaps ](https://www.carstonetl.com/ai-adoption-in-accountancy/):   Research from Chartered Accountants Worldwide, surveying over 2,700 professionals globally, reveals a sector where enthusiasm for artificial intelligence significantly outpaces organisational readiness and formal support structures.  Willingness exceeds organisational support  A striking 85% of chartered accountants express willingness to use AI technology, yet only 30% have received any AI training through their employers. This disconnect highlights a workforce prepared for digital transformation, whilst many organisations lag behind in providing necessary infrastructure and education.  The generational divide is particularly evident. Among accountants aged 18-24, 83% are already using AI tools weekly, effectively self-training whilst waiting for formal programmes. These younger [&hellip;]
- [ICAEW raises concerns over charity tax proposals](https://www.carstonetl.com/icaew-raises-concerns-over-charity-tax-proposals/): The Institute of Chartered Accountants in England and Wales (ICAEW) has raised serious concerns about proposed changes to charity tax rules, warning they could discourage people from leaving charitable bequests in their wills.  What&#8217;s changes are on the table?  Following the Autumn Budget 2024 consultation and July 2025&#8217;s draft legislation, the government is planning significant changes to how charities handle tax compliance from April 2026. The proposals affect three key areas that could fundamentally alter how charitable giving operates.  Tainted charity donations  The first concerns &#8220;tainted charity donations&#8221; – rules designed to prevent donors gaining financial advantages from their generosity. [&hellip;]
- [CGT: HMRC’s software error could cost thousands of taxpayers](https://www.carstonetl.com/cgt-hmrcs-software-error/): Thousands of people who made capital gains in 2024-25 risk hefty penalties due to outdated HMRC software that hasn’t been updated to reflect the Autumn Budget’s tax rate increase.  The problem with HMRC’s system  When Chancellor Rachel Reeves increased capital gains tax (CGT) rates in last year’s Budget, the changes came too late for HMRC’s online filing system. The rates jumped from 10% to 18% for basic-rate taxpayers and 20% to 24% for higher-rate taxpayers on 30 October 2024 – but the software had already been finalised.  This means that anyone who disposed of assets on or after 30 October [&hellip;]
- [Nearly 3 million taxpayers set for Making Tax Digital by 2028 ](https://www.carstonetl.com/nearly-3-million-taxpayers-set-for-mtd/): Making Tax Digital (MTD) – HMRC’s ambitious digital transformation – will sweep up 2.9 million self-employed individuals and landlords over the next three years, fundamentally reshaping how Britain’s entrepreneurial class manages their tax obligations.    Phased rollout targets higher earners first  The MTD expansion follows a carefully orchestrated income-based timeline. From April 2026, 864,000 individuals earning over £50,000 will pioneer the transition to quarterly digital reporting and record-keeping.  The middle tier – 1,077,000 taxpayers with income between £30,000 and £50,000 – joins in April 2027, whilst the final wave of 975,000 earning £20,000 to £30,000 enters in April 2028. Together, [&hellip;]
- [FRS 102: Major accounting changes on the horizon](https://www.carstonetl.com/frs-102-major-accounting-changes-on-the-horizon/): UK businesses face substantial accounting reforms that will reshape financial reporting across all sectors. The Financial Reporting Council (FRC) has rolled out extensive revisions to FRS 102, aligning UK standards more closely with international practices. These changes take effect from 1 January 2026, giving businesses a critical window to understand the implications and prepare for implementation. Lease accounting changes  The most dramatic shift will be in lease accounting treatment. Adopting IFRS 16 methodology, the conventional separation between operating and finance leases will be eliminated for lessees.  What this means for your business  Most leases will now be recognised on your [&hellip;]
- [MTD IT Deadlines: What you need to prepare for](https://www.carstonetl.com/mtd-it-deadlines-what-you-need-to-prepare-for/): HMRC&#8217;s Making Tax Digital for Income Tax (MTD IT) initiative will fundamentally change how self-employed professionals and property owners manage their tax obligations, moving from annual submissions to regular digital updates.&nbsp; Understanding MTD IT&nbsp;&nbsp; This government-led transformation targets self-employed professionals, sole proprietors and property landlords. The revised framework mandates electronic record-keeping and quarterly submissions via approved software platforms, replacing the conventional once-yearly filing approach.&nbsp; When will MTD IT apply to your business?&nbsp;&nbsp; The MTD IT rollout follows a stepped implementation based on annual qualifying income:&nbsp; • £50,000+ threshold (effective April 2026)&nbsp;&nbsp; • £30,000+ threshold (effective April 2027)&nbsp;&nbsp;&nbsp;&nbsp; • £20,000+ threshold [&hellip;]
- [Employment Rights Bill Roadmap: What’s changing and when](https://www.carstonetl.com/employment-rights-bill-roadmap-whats-changing-and-when/): The UK is on the brink of its biggest employment law reform in decades. The new Employment Rights Bill introduces a sweeping set of changes that will reshape how businesses hire, manage and support their employees.&nbsp; To help you prepare, here’s a breakdown of the timeline and what each stage means for your organisation.&nbsp; Key dates &amp; what’s changing  At Royal Assent or shortly after  • Repeal of the Strikes (Minimum Service Levels) Act 2023  • Repeal of the majority of the Trade Union Act 2016  • Removal of the 10-year ballot requirement for trade union political funds  • Simplification [&hellip;]
- [What HMRC’s tax gap means for SMEs](https://www.carstonetl.com/hmrc-sme-investigations/): HMRC’s recent figures reveal a concerning trend that could directly impact your business. The tax gap (the difference between expected and collected revenue) has reached £46.8 billion for 2023/24, representing 5.3% of all taxes due. Small businesses under increased scrutiny&nbsp; The data shows that small and medium enterprises account for 60% of this shortfall, with corporation tax contributing 40% of the overall gap. The primary causes include:&nbsp; • insufficient care in preparing returns (31%);&nbsp; • genuine errors (15%); and&nbsp;&nbsp; • deliberate non-compliance (14%).&nbsp; These statistics explain why HMRC is intensifying its focus on smaller businesses, viewing them as the key [&hellip;]
- [Roshan Malla promoted to Partner at Carston ETL’s London office](https://www.carstonetl.com/roshan-malla-promoted-to-partner-at-carston-etls-london-office/): We are excited to announce that Roshan has been promoted to Partner at our London office. With nearly two decades of experience in the accounting industry, Roshan has built a strong foundation working at both medium and large accountancy firms. He joined us as Senior Manager in 2022, quickly earning recognition for his leadership and expertise. His promotion to Partner in 2025 is a testament to his dedication and valuable contributions and we look forward to the continued success and growth under his leadership. Congratulations, Roshan!
- [Director Identity Verification: What you need to know](https://www.carstonetl.com/director-identity-verification/): From 25 February 2025, directors now have the option to verify their identity with Companies House. While initially voluntary, this process will become a legal requirement by late 2026. Here’s everything you need to know. Voluntary verification before the deadline  A new director’s identity can now be verified through an authorised professional, like an accountant or solicitor. While this step is voluntary for now, it will become mandatory for all companies by late 2026. Until then, directors will need to provide their ID details when submitting their annual confirmation statement. Why identity checks are being introduced  The goal of these [&hellip;]
- [Autumn Budget 2024](https://www.carstonetl.com/autumn-budget-2024/): Boxed in by Labour’s manifesto pledges not to increase income tax, employee’s national insurance and VAT, Chancellor Rachel Reeves instead had to raid other taxes, like capital gains tax (CGT), inheritance tax (IHT), employer’s national insurance and to extend the tax threshold freeze to find the £40bn needed to balance the books &#8220;This budget will permanently increase the supply capacity of the economy, boosting long-term growth&#8221; Rachel Reeves Chancellor of the Exchequer. While the tax rises came thick and fast, the Chancellor announced there would no longer be biannual fiscal events. The Budget will now only be in the autumn, [&hellip;]
- [Price of the average house increases in 2024](https://www.carstonetl.com/price-of-the-average-house-increases-in-2024/): Demand rises, but supply keeps growth in check. Buyer demand has surged by 20% compared to the previous year, with new sales agreements rising by nearly 25%. The average cost of a UK home reached £266,400 in July, reflecting a 1.4% rise over the first seven months of 2024. This equates to an increase of £3,600 since January. In contrast, 2023 saw a minimal 0.1% rise in the same period. Property website Zoopla projects house prices to be 2.5% higher by the end of 2024. This growth follows the Bank of England’s recent interest rate cut from 5.25% to 5% [&hellip;]
- [Tax hikes fear trigger asset sell-offs](https://www.carstonetl.com/tax-hikes-fear-trigger-asset-sell-offs/): Investors brace for capital gains tax increase. This “frenzy” of activity comes as concerns mount that the Labour administration will increase taxes to address a £22 billion shortfall in public finances. Wealth managers and tax experts say fears of a capital gains tax hike in the upcoming October Budget have triggered a surge in asset sales among business owners, property investors, and shareholders. In August, Prime Minister Keir Starmer indicated that Labour will likely raise taxes, a move designed to plug the budget deficit. This potential increase in capital gains tax has alarmed asset owners, especially since Labour ruled out [&hellip;]
- [Crypto investors urged to review tax obligations](https://www.carstonetl.com/crypto-investors-urged-to-review-tax-obligations/): The Chartered Institute of Taxation (CIOT) has emphasised the importance of accurate and up-to-date tax reporting for all crypto-asset owners. Crypto investors in the UK are urged to review their tax obligations as HMRC begins issuing “nudge letters” to those it suspects may have underpaid tax on their crypto gains. Gary Ashford, chair of CIOT’s Crypto Assets Working Group, highlighted that many investors might not realise that profits from crypto assets are subject to income tax or capital gains tax (CGT), similar to other assets. He advised that even those who do not receive a letter should review their crypto [&hellip;]
- [New HMRC advisory fuel rates](https://www.carstonetl.com/new-hmrc-advisory-fuel-rates/): Updated fuel rates impact UK company car drivers. These rates, which apply to petrol, diesel, LPG, and electric vehicles, are used to reimburse employees for business travel or repay the cost of fuel used for private travel. HMRC has introduced new advisory fuel rates, effective 1 September 2024, impacting company-car drivers across the UK. Notably, the rates for petrol engines have been reduced. For engines up to 1,400cc, the rate is now 13p per mile, down from the previous rate of 14p. Engines between 1,401cc and 2,000cc see a rate of 15p per mile, while those over 2,000cc are now [&hellip;]
- [HMRC cuts late payment interest rates](https://www.carstonetl.com/hmrc-cuts-late-payment-interest-rates/): 0.25% reduction for late and repayment interests. The Bank of England (BoE) cut the base rate to 5.0% on 1 August, the first reduction in over four years. HMRC will lower late payment and repayment interest rates for the first time in a year. This change has prompted HMRC to adjust its rates, which are tied to the base rate. The changes will take effect on 20 August. From 20 August, the late payment interest rate will decrease to 7.5% from 7.75%, where it has remained for the past 12 months. The repayment interest rate will drop to 4.0% from [&hellip;]
- [CGT take falls by £2.5 Billion](https://www.carstonetl.com/cgt-take-falls-by-2-5-billion/): Only 369,000 taxpayers paid CGT in 2023, resulting in a £2.5bn drop in revenue to £14.4bn. Only 369,000 taxpayers paid capital gains tax (CGT) in the last tax year, a decrease of 40,000 from the previous year. Despite the overall reduction, CGT from residential property sales rose to £1.6bn. High-income individuals had a significant impact, with those earning £5 million or more contributing 41% of total CGT payments, despite representing just 1% of all CGT taxpayers. Furthermore, 44% of CGT was paid by people earning over £150,000. London and the South East continued to dominate, providing 50% of the CGT [&hellip;]
- [Bank of England cuts interest rates](https://www.carstonetl.com/bank-of-england-cuts-interest-rates/): The vote to lower the interest rate to 5.0% was close, with five members voting in favour and four against. In its first cut for four years, the Bank of England (BoE) has reduced interest rates by 0.25%. The BoE was under pressure to make this reduction as inflation had hit its 2% target for the past two months. Economists had predicted no cut until the next meeting in September. The Bank explained that cutting rates from 5.25%, which had been in place for over a year, was “appropriate to slightly reduce the degree of policy restrictiveness”. It added that [&hellip;]

## Pages

- [Wishlist](https://www.carstonetl.com/wishlist-2/)
- [Nicholas Bottomley](https://www.carstonetl.com/nicholas-bottomley/): Nicholas Bottomley Manager If you would like to contact Nicholas please feel free to call the office or email directly. +44 20 7580 6822 nicholas-bottomley@carstonetl.com Carston ETL | LondonManager Second Floor,34 Lime Street, London, EC3M 7AT SHOW ON MAP Scan the QR code to save Nickolas contact information View All
- [Pradip Tripathee](https://www.carstonetl.com/pradip-tripathee/): Pradip Tripathee FCCA Senior Tax Manager Pradip qualified as a Chartered Certified Accountant in June 2004 and has extensive experience in personal, Trust and partnership tax matters dealing with high-net-worth clients for nearly 20 years. He later became an affiliate member of STEP in 2021 earning a diploma in Trust and Estate Planning in 2021. Away from the office, Pradip enjoys playing football, tennis, long distance running and supporting Arsenal with a lasting hope of landing Premiere league trophy one day! +44 20 7580 6822 pradip.tripathee@carstonetl.com Carston ETL | LondonSenior Tax Manager Second Floor,34 Lime Street, London, EC3M 7AT SHOW [&hellip;]
- [Engagement Documents](https://www.carstonetl.com/engagement-documents-download/): Engagement Documents Welcome to our Engagement Documents hub! Here, you will find a collection of our service schedules and terms of business that should be read in conjunction with the engagement letter. Simply browse through and access the ones relevant to you. Accounting &amp; Audit services Accounts &#8211; Limited company Accounts &#8211; Non statutory Accounts &#8211; Pension Scheme Accounts &#8211; Preparation &amp; maintenance of accounting records Accounts – Service Charge Acting as Auditors Other services Cloud Based Client Portal Cloud Based Software – QuickBooks Cloud Based Software – Xero Corporate Services Payroll and Associated Services CIS Contractor Services Payroll &#8211; [&hellip;]
- [form test](https://www.carstonetl.com/form-test/): This content is password protected. To view it please enter your password below: Password:
- [Wishlist](https://www.carstonetl.com/wishlist-4/)
- [Annual Accounts Preparation](https://www.carstonetl.com/services/business/annual-accounts-preparation/): Annual Accounts Preparation Accurate financial reporting and strategic growth Annual accounts preparation is the meticulous process of compiling and presenting your financial information in the form of financial statements, including the profit and loss account, balance sheet and cash flow statement. This process provides a clear and structured view of your business’s financial performance and position over a specified period, typically a financial year. Our expert team ensures that your financial statements are accurate and fully compliant with the relevant accounting standards and regulations, reducing the risk of errors that could lead to penalties, fines or audits. With our in-depth [&hellip;]
- [Private Equity Sector](https://www.carstonetl.com/services/specialist/private-equity-sector/): Private Equity Sector Streamline compliance and maximise returns The private equity sector in the UK presents distinct challenges, such as the necessity for an efficient business structure and the ability to navigate constantly evolving compliance requirements. Leveraging our extensive experience, we cater to a wide array of clients, ranging from emerging startups to well established enterprises. We provide a comprehensive suite of accounting services for numerous private equity and investment firms. Our offerings span from initial record keeping to the production of statutory accounts, support during the audit process, management of related taxation matters and handling all regular and ad-hoc [&hellip;]
- [Healthcare Professionals](https://www.carstonetl.com/services/specialist/healthcare-professionals/): Healthcare Professionals Tailored solutions for your practice or consultancy We specialise in providing tailored tax and accountancy services for healthcare professionals, including GP practices, consultants and medical specialists. Our deep understanding of the unique financial and regulatory challenges in the healthcare sector allows us to offer comprehensive solutions to support your practice or consultancy. Our services as accountants for medical practitioners encompass the formation of UK limited liability companies, handling all aspects of incorporation from submitting necessary documentation to Companies House and HMRC, to ensuring your company is structured to meet your personal and professional needs. We also manage essential [&hellip;]
- [Privacy Statement & Cookie Policy](https://www.carstonetl.com/privacy-statement-cookie-policy/): Our Privacy Statement This privacy policy will explain how our organization uses the personal data we collect from you when you use our website. Topics Information about us Your data Marketing Your data protection rights Cookies Children Privacy policies on other websites Changes to our privacy policy How to contact us Contacting appropriate authorities Notices and disclaimers Information about us Information about us For more information, please see our “contact us” page and/or the footer of this website. This Website is designed and hosted on behalf of Carston ETL by ETL Marketing, trading as ETL GLOBAL UK, who also provides [&hellip;]
- [Joseph Chan](https://www.carstonetl.com/jospeh-chan/): Joseph Chan FCCA Consultant If you would like to contact Joseph please feel free to call the office or email directly. +44 20 7580 6822 joseph.chan@carstonetl.com Carston ETL | LondonConsultant Second Floor,34 Lime Street, London, EC3M 7AT SHOW ON MAP Scan the QR code to save Joseph&#8217;s contact information View All
- [Nicky Perkins](https://www.carstonetl.com/nicky-perkins/): Nicky Perkins Payroll Manager Nicola joined Carston as part of the acquisition of Davies Williams in October 2022. She started working for Davies Williams in 1989 as a secretary and in 2007 moved over topayroll where she was responsible for managing the firm’s payroll. She also has experience in book-keeping and keeping accounting records. Outside of work, Nicola likes to spend time with her family, especially her newgrand-daughter, socialising with friends and likes to get away for a long weekend breakas often as possible. +44 29 2023 3223 nicky.perkins@carstonetl.com Carston ETL | CardiffPayroll Manager Tudor House, 16 Cathedral Road, Cardiff [&hellip;]
- [Accessibility statement](https://www.carstonetl.com/accessibility-statement/): Accessibility statement We want everyone who visits our website to feel welcome and find the experience rewarding. We are committed to providing a website that is accessible to the widest possible audience. We are actively working to increase the accessibility and usability of our website and in doing so adhere to many of the available standards and guidelines. What are we doing?To help us make the website a positive place for everyone, we&#8217;ve been using the Web Content Accessibility Guidelines (WCAG) 2.1. These guidelines explain how to make web content more accessible for people with disabilities, and user friendly for [&hellip;]
- [London Office](https://www.carstonetl.com/about-us-carston-etl/london-team/): Chartered Accountants: London Office Get to know your accountants in London Nestled in the thriving centre of the City of London, our Lime Street office is ideally situated in a district celebrated for its rich history and cutting-edge business environment. Our London accountants are in the prime location at the pulse of London’s financial hub, providing us with seamless access to clients throughout the UK and internationally. Our commitment to personalised service means that every project is directly managed by one of our partners or a senior member of our team. This ensures you receive the highest level of attention [&hellip;]
- [Llantwit Major Office](https://www.carstonetl.com/about-us-carston-etl/llantwit-major-team/): Chartered Accountants: Llantwit Major Office Get to know your accountants in Llantwit Major Based in a charming seaside town nestled in the scenic Vale of Glamorgan, our Llantwit Major accountants are a team of experts who share a passion for delivering exceptional results. With a deep understanding of the local community and a wealth of expertise, we pride ourselves on delivering exceptional results for businesses and individuals alike. Our approach is simple yet effective: we put our clients first. With diverse skills and deep industry knowledge, we focus on helping businesses achieve their full potential through smart, effective strategies. We take [&hellip;]
- [Cardiff Office](https://www.carstonetl.com/about-us-carston-etl/cardiff-team/): Chartered Accountants: Cardiff Office Get to know your accountants in Cardiff Located in the vibrant Pontcanna area in the heart of the city, our Chartered Accountants office in Cardiff has been serving clients since the 1940s. Over the years, we have grown to become the largest independent Cardiff accountants practice, driven by our unwavering commitment to excellence. Strategic acquisitions, including well-established firms like Davies Williams and David Jones &amp; Co., have expanded our expertise and service offerings. Our team is renowned for its friendly, approachable manner and dedication to delivering personalised, expert advice tailored to your business needs. Whether you [&hellip;]
- [Meet Our Team](https://www.carstonetl.com/about-us-carston-etl/meet-the-team-carston/): Our Team Reach the team from one central location Meet our dedicated team of experts, based in Cardiff, London, and Llantwit Major, who are here to offer personalised advice across a variety of sectors. With a wealth of experience and industry knowledge, we provide tailored solutions that are designed to address your specific needs and challenges. Whether you have a particular issue you&#039;d like to discuss or simply want to explore how we can support your business, we’re always ready to help. We believe in a collaborative approach, working closely with you to ensure we fully understand your objectives and [&hellip;]
- [Copyright](https://www.carstonetl.com/copyright/): Copyright Content of this site is copyrighted. The content/information provided herein is not to be copied or reproduced for any commercial gain. Should you use the content unauthorised, including uploading any of the pages onto your own website you may infringe copyright, trademark and other laws. Should you choose to download any of the information appearing on this website for whatever use, you must retain all copyright and any other proprietary information contained herein, whether downloaded or not.
- [Sports and Entertainment](https://www.carstonetl.com/services/specialist/sports-and-entertainment/): Sports &amp; Entertainment Specialist tax &amp; accountancy services for your unique needs From golf to football, television presenters to producers, we offer expert tax and accountancy services tailored specifically to clients in the sports and entertainment industries. Our services include the creation of UK limited liability companies, covering all aspects of incorporation, including the provision of the necessary documentation to Companies House and HMRC. We ensure your company aligns with your personal needs and manage essential services such as company secretarial duties, registered office services and the preparation of management accounts, VAT returns and payroll. In addition to corporate services, [&hellip;]
- [Solicitors](https://www.carstonetl.com/services/specialist/solicitors/): Solicitors Overcoming operational challenges in the legal sector Solicitors often face the complex task of balancing heavy workloads, meeting Law Society regulations and managing the day-to-day operations of their practices. These challenges are even more pronounced for smaller firms, which may lack the resources to employ specialised staff. With our extensive experience in supporting solicitors, from sole practitioners to multi-partner firms, we understand the unique demands of legal practices and provide proactive, real-time advice to help you stay competitive and compliant. We specialise in offering guidance on improving profitability and effective practice management, including advice on the benefits of incorporation. [&hellip;]
- [Pension schemes](https://www.carstonetl.com/services/specialist/pension-schemes/): Pension Schemes Comprehensive accounting &amp; audit support for retirement plans The pensions sector has recently undergone stricter regulatory reviews, increasing the accounting and reporting demands on pension schemes. These challenges are especially significant for smaller schemes that may lack the resources to hire specialist staff. With our experience in auditing both defined benefit schemes and money purchase schemes, we help alleviate these burdens by providing professional support. Our team can offer year-end audit and accounts services designed to ease compliance pressures. We can also assist individuals and companies alongside their financial advisors in setting up a new pension scheme, ensuring [&hellip;]
- [Charities and not-for-profit organisations](https://www.carstonetl.com/services/specialist/charities-and-not-for-profit-organisations/): Charities &amp; Not-for-Profit Organisations Support for not-for-profit sector challenges The not-for-profit sector is currently facing significant challenges, including income pressures, increased bureaucracy, public accountability and evolving legislation. Charities are tasked with implementing Charities SORP (Statement of Recommended Practice) FRS 102 in their accounts. With the new SORP currently in the drafting stage, the implementation and changes can be challenging. With diminishing funding from local and central government and growing competition for alternative funding sources, the pressure on income has intensified. At the same time, the demand for charitable services is rising as societal issues become more complex. We bring extensive [&hellip;]
- [Mike Sampson](https://www.carstonetl.com/mike-sampson/): Mike Sampson FCA Consultant If you would like to contact Mike please feel free to call the office or email directly. +44 20 7580 6822 mike.sampson@carstonetl.com Carston ETL | LondonConsultant Second Floor,34 Lime Street, London, EC3M 7AT SHOW ON MAP Scan the QR code to save Mike&#8217;s contact information View All
- [Tulika Ray](https://www.carstonetl.com/tulika-ray/): Tulika Ray FCCA Manager Tulika joined the firm in 2008 qualifying as a Chartered Certified Accountant in 2012. As a manager, she is involved in preparing accounts for limited companies, charities, pensions, trusts, and partnerships. Her responsibilities also include handling tax returns and conducting statutory and SRA audits. During her time with us, Tulika has gained a deep understanding of the various challenges our clients face across different sectors. Her careful attention to detail and consistent dedication have made her a valued member of our team. Outside of work, Tulika enjoys spending time with her family and has a keen [&hellip;]
- [Sandra Pook](https://www.carstonetl.com/sandra-pook/): Sandra Pook Payroll Manager &amp; Bookkeeper If you would like to contact Sandra please feel free to call the office or email directly. +44 20 7580 6822 sandra.pook@carstonetl.com Carston ETL | LondonPayroll Manager &amp; Bookkeeper Second Floor,34 Lime Street, London, EC3M 7AT SHOW ON MAP Scan the QR code to save Sandra&#8217;s contact information View All
- [Reshma Modi](https://www.carstonetl.com/reshma-modi/): Reshma Modi FCCA Manager If you would like to contact Reshma please feel free to call the office or email directly. +44 20 7580 6822 reshma.modi@carstonetl.com Carston ETL | LondonManager Second Floor,34 Lime Street, London, EC3M 7AT SHOW ON MAP Scan the QR code to save Reshma&#8217;s contact information View All
- [Nick Bottomley](https://www.carstonetl.com/nick-bottomley/): Nick Bottomley ACA Manager Nick joined the firm in 2023, the same year he qualified as a Chartered Accountant. His career began with at UHY Hacker Young in London, where he built upon his academic foundation from the University of East Anglia, where he earned a BSc in Mathematics. In his role, Nick plays a pivotal part in managing audits and collaborates with a diverse range of clients across various sectors, including Special Purpose Vehicles (SPVs), retail, investments, and not-for-profit organisations. When he&#8217;s not at work, Nick loves spending time with his family and friends. He&#8217;s an avid West Ham [&hellip;]
- [Ian Glass](https://www.carstonetl.com/ian-glass/): Ian Glass FCCA Manager Ian commenced his career in the accountancy profession in 1987 following a brief tenure as head of the IT office for a department store chain. He has predominantly worked within practice for accountancy firms located in the South East of England, where he amassed extensive experience in accounts preparation, audit, personal and business tax, and business planning and forecasting. In 2000, he joined our firm. In recent years, Ian&#8217;s focus has primarily been on the accounts preparation and auditing of small companies and partnerships, including solicitors, FCA-regulated businesses, and charities. Outside of his professional responsibilities, Ian [&hellip;]
- [Hiren Domadia](https://www.carstonetl.com/hiren-domadia/): Hiren Domadia FCCA Manager With over 25 years of dedicated service, Hiren has been an integral part of our firm&#8217;s journey through its various stages of evolution and expansion since joining in 1996. Qualifying as a Chartered Certified Accountant in 1997, Hiren&#8217;s extensive experience spans a diverse portfolio of clients, including sole traders, partnerships, LLPs, SMEs, start-ups, owner-managed businesses, pension schemes, service charge accounts, and trusts. Hiren&#8217;s expertise is complemented by his passion for nurturing talent within the firm. Over the years, he has played a pivotal role in training and developing many of our trainees, ensuring the growth and [&hellip;]
- [Ben Cromwell](https://www.carstonetl.com/ben-cromwell/): Ben Cromwell ACCA Manager Ben began his accountancy career with the firm in 2018 after graduating from Cardiff University with a BSc in Business Economics. Initially based in the Cardiff office, Ben transitioned to the London office in 2022, where he continues to excel in his role. Now a manager and ACCA qualified, Ben focuses on accounts and tax, working with clients of all sizes across various industries. He is also experienced in preparing management accounts and accounts for large private equity firms, showcasing his versatility and expertise.  Outside of work, Ben enjoys playing football and has a keen interest [&hellip;]
- [Roshan Malla](https://www.carstonetl.com/roshan-malla/): Roshan Malla ACA ACCA Partner Roshan began his accounting career in 2007, gaining extensive experience at both medium and large accountancy firms before joining our team as a Senior Manager in 2022. Recognised for his expertise and leadership, he was promoted to Partner in 2025. His experience spans a diverse client portfolio, including SMEs, large corporate groups and high-net-worth individuals with complex financial structures. He provides strategic guidance and comprehensive support across accounting, audit and tax services. Roshan is a qualified ACA and ACCA professional and holds both undergraduate and postgraduate degrees in accounting and finance, further demonstrating his depth [&hellip;]
- [Janet Peers](https://www.carstonetl.com/janet-peers/): Janet Peers Senior Manager Janet commenced her career with HMRC before moving into practice with KPMG. However, she has always valued the environment of smaller firms, where providing a personalised service to clients makes a significant impact.  With over 30 years of experience in personal tax, Janet has developed extensive expertise in all aspects of the field. She takes pride in her ability to save clients&#8217; money and successfully appeal penalties, ensuring they can rest assured that their tax matters are managed proficiently. Janet derives great satisfaction from knowing she has effectively alleviated her clients&#8217; tax-related concerns.  +44 20 7580 [&hellip;]
- [Vishal Sanghvi](https://www.carstonetl.com/vishal-sanghvi/): Vishal Sanghvi FCCA Partner and Firm Principal Vishal joined the practice in 2000 as a Chartered Certified Accountant and has since become a cornerstone of our team. He manages a diverse portfolio of business clients, ranging from start-ups and owner-managed businesses to medium-sized enterprises and unincorporated entities. His extensive experience spans various industries, including property development and investment, retail, and professional services. In addition to his work with business clients, Vishal also oversees a select portfolio of high-net-worth individuals, providing comprehensive tax planning services that address both corporate and personal tax matters. As the primary contact for his clients, Vishal [&hellip;]
- [Richard Hogg](https://www.carstonetl.com/richard-hogg/): Richard Hogg ACA CA Partner and Firm Principal Richard is a seasoned professional specialising in accountancy, audit, and tax planning for owner-managed businesses and corporate clients. His extensive portfolio encompasses a diverse range of SME clients across various sectors, including technology, property, and financial services. Richard is particularly adept at providing new businesses with clear and tailored advice on finance and strategy, ensuring they have a solid foundation for growth and success.  A graduate of the University of Exeter, Richard qualified as a chartered accountant in the central London audit department of a top 10 national practice. He then gained [&hellip;]
- [Nick Hickling](https://www.carstonetl.com/nick-hickling/): Nick Hickling FCA Partner and Firm Principal Nick qualified as a Chartered Accountant in 1990 and has since amassed a wealth of experience in the financial sector. He spent several years working in industry as a Financial Controller and Financial Director within the information technology and emerging technology businesses. In 2007, Nick joined the firm bringing with him a robust background and a keen eye for financial strategy.  Nick specialises in advising some of the London office’s larger clients, with a particular focus on the private equity sector. His expertise in the sector has made him a trusted advisor to [&hellip;]
- [Hayley Hoyle](https://www.carstonetl.com/hayley-hoyle/): Hayley Hoyle MAAT ACCA Manager Hayley has been a dedicated member of Carston for over 15 years. Throughout this time, Hayley has achieved significant milestones, including passing her AAT exams and qualifying as a Chartered Certified Accountant in 2023.  With extensive experience across a diverse range of businesses, Hayley can advise on all areas of accountancy and taxation.  Outside of work, Hayley enjoys spending time with family, practicing taekwondo, and traveling.  +44 1446 790092 hayley.hoyle@carstonetl.com Carston ETL | Llantwit MajorManager 9 Wine Street,Llantwit Major, Vale of Glamorgan CF61 1RZ SHOW ON MAP Scan the QR code to save Hayley&#8217;s contact [&hellip;]
- [Paul Williams](https://www.carstonetl.com/paul-williams/): Paul Williams FCA Consultant Paul has dealt with owner managed businesses for many years and advises on both corporate and personal tax matters. He has a very loyal client base, having acted for some clients for more than 30 years.  Paul has a degree in Economics and qualified as a Chartered Accountant in 1982. He became a partner at Davies Williams, Chartered Accountants in 1988, and this firm then merged with Carston in 2022.  He has a wealth of experience in the SME sector and specialises in dealing with medical practices and engineering consultants in the construction industry.  Outside of [&hellip;]
- [David Jones](https://www.carstonetl.com/david-jones/): David Jones CTA Consultant David Jones is a Chartered Tax Adviser and a member of the Society of Trust and Estate Practitioners (STEP). He is a former chair of the Wales branch of STEP.  David has extensive experience in the field, having worked for a city of London accountants and spent 15 years with a Big 4 accounting firm. He subsequently managed his own tax practice for two decades, which culminated in its acquisition by the firm in October 2023.  Outside of work, David enjoys walking and appreciating the natural environment. He is actively involved with the Wildlife Trust in [&hellip;]
- [Will Taylor](https://www.carstonetl.com/will-taylor/): Will Taylor AAT ACCA Manager Will joined Carston in 2019 and quickly completed his AAT qualification before embarking on his ACCA studies. He successfully qualified as a Chartered Certified Accountant in 2024.  Throughout his career, Will has assisted numerous clients across a diverse range of business sectors, from insurance brokerage to the construction industry.   He is highly proficient in all aspects of cloud accounting packages such as QuickBooks, FreeAgent, and Xero. Will has played a key role in helping clients implement new accounting systems and is one of the team’s leading experts in software training and troubleshooting.  In his personal [&hellip;]
- [Tom Wooller](https://www.carstonetl.com/tom-wooller/): Tom Wooller ACCA Manager Tom joined Carston in 2020 after earning a BA in Accounting &amp; Management from the University of Reading. He swiftly embarked on his ACCA studies qualifying as a Chartered Certified Accountant in 2023. Tom specialises in working with corporate clients, providing comprehensive assistance in areas such as statutory accounts and taxation. He is also dedicated to mentoring trainees, offering invaluable guidance and advice to help them realise their full potential. Outside of work, Tom is an avid golfer and enjoys snowboarding during his winter holidays. He has a passion for travelling, attending music events, and socialising [&hellip;]
- [Richard Thompson](https://www.carstonetl.com/richard-thompson/): Richard Thompson Manager If you would like to contact Richard please feel free to call the office or email directly. +44 29 2023 3223 richard.thompson@carstonetl.com Carston ETL | Cardiff Manager Tudor House,16 Cathedral Road, Cardiff CF11 9LJ SHOW ON MAP Scan the QR code to save Richard&#8217;s contact information View All
- [Paula Sewel](https://www.carstonetl.com/paula-sewel/): Paula Sewel Manager Paula is responsible for overseeing the accountancy and VAT needs of a varied portfolio of small and medium-sized businesses.   Paula joined Carston as part of the merger of Davies Williams in October 2022. She started with Davies Williams in 2005 as a trainee. With a background in secretarial work, Paula transitioned into finance roles and independently studied for her AAT qualification. She was then given the opportunity to study for ACCA and qualified in 2007.  Outside of work, Paula enjoys going on long walks with her family and pet dog. She loves attending spin classes and catching [&hellip;]
- [Paula Haley](https://www.carstonetl.com/paula-haley/): Paula Haley Payroll Manager Paula has been a valued member of our Cardiff office since 2015 and has successfully overseen the London Payroll Portfolio since 2017. With over 15 years of experience in payroll and holding a Higher National Diploma (HND)in Business and Finance, Paula brings a wealth of knowledge and insight to her role. Beyond her professional achievements, Paula is an avid traveller and sports enthusiast, continually exploring new destinations and attending various sporting events in herfree time. +44 29 2023 3223  paula.haley@carstonetl.com Carston ETL | CardiffPayroll Manager Tudor House,16 Cathedral Road, Cardiff CF11 9LJ SHOW ON MAP Scan [&hellip;]
- [Paul Roberts](https://www.carstonetl.com/paul-roberts/): Paul Roberts AAT Manager Paul brings over 30 years of experience to the firm, having joined directly from secondary school in 1989. He is a qualified member of the Association of Accounting Technicians (AAT).   In his role, Paul primarily focuses on managing the accounts and tax affairs of limited companies. He has experience working with various industries, including construction and television.   Outside of work, Paul enjoys music, sports, and travelling, reflecting his well-rounded personality and diverse interests.  +44 29 2023 3223 paul.roberts@carstonetl.com Carston ETL | CardiffManager Tudor House,16 Cathedral Road, Cardiff CF11 9LJ SHOW ON MAP View All
- [Matt Turner](https://www.carstonetl.com/matthew-turner/): Matt Turner FCCA Manager Matt has over 20 years of experience in the accounting profession, having qualified as a Chartered Certified Accountant in 2003 after graduating from Cardiff University.  Matt joined Davies Williams in 2006, working on a diverse portfolio of clients across various business sectors. Following the merger of Davies Williams with Carston in October 2022, Matt continues to manage audits, oversee management accounts, and produce year-end accounts and tax returns.  Matt is passionate about music and, outside of work, is a keen runner. He regularly participates in half marathons and other races, having represented East Wales. Recently, he [&hellip;]
- [Lucy Roberts](https://www.carstonetl.com/lucy-roberts-2/): Lucy Roberts ACCA Manager Lucy joined the firm in 2021 after graduating from the University of Portsmouth with a degree in Accounting and Finance. She qualified as a Chartered Certified  Accountant in 2023.  During her tenure with the firm, Lucy has worked with a diverse range of clients, both corporate and non-corporate, across various business sectors. Her experience has equipped her with the skills to address a wide array of financial challenges and opportunities.  Outside of work, Lucy enjoys travelling, cooking, and listening to live music. +44 29 2023 3223 lucy.roberts@carstonetl.com Carston ETL | CardiffManager Tudor House,16 Cathedral Road, Cardiff [&hellip;]
- [Kathryn Edwards](https://www.carstonetl.com/kathryn-edwards/): Kathryn Edwards AAT Tax Manager With over 30 years of experience Kathryn is a highly knowledgeable and experienced Personal Tax Manager. She manages a varied portfolio of personal tax clients, dealing with both advisory and compliance matters on a range of aspects.   Kathryn is also responsible for the annual form P11D completion for an assortment of companies and their directors, and she provides advice on company taxable benefits.   Kathryn&#8217;s professional background includes training and qualification as a Tax Officer Higher Grade (TOHG) with HMRC and has previously worked as a Tax Manager with two international “Big 5” Accountancy practices. In [&hellip;]
- [James Evans](https://www.carstonetl.com/james-evans/): James Evans VAT Manager James Evans joined the firm in September 2010. In 2013, he completed the AAT qualification, which has significantly contributed to his professional growth. Over the years, James has been involved in the preparation of accounts, VAT returns, and CIS returns. Currently, he serves as the VAT Manager, leading a team of staff to ensure the timely and accurate completion of VAT returns.  Outside of work, James enjoys outdoor activities. He has a keen interest in water sports, golf, and cycling, and has participated in several charity cycling events, including Murrayfield to the Millennium Stadium and Paris [&hellip;]
- [Graham Lowe](https://www.carstonetl.com/graham-lowe/): Graham Lowe FCCA Manager Graham has a wealth of experience in private practice, having worked in various South Wales firms before joining Carston in 2009. He qualified as a Chartered Certified Accountant in 2002 and obtained fellowship status by the Association in 2007. Graham manages a diverse portfolio of corporate clients, overseeing all aspects of statutory accounts, taxation, payroll, and VAT. When not at work, Graham enjoys swimming and is an avid reader. He is also an active member of a quiz team that meets weekly, where his knowledge and quick thinking are highly valued. +44 29 2023 3223 graham.lowe@carstonetl.com [&hellip;]
- [Debbie Senatore](https://www.carstonetl.com/debbie-senatore/): Debbie Senatore Manager If you would like to contact Debbie please feel free to call the office or email directly. +44 29 2023 3223 debbie.senatore@carstonetl.com Carston ETL | CardiffManager Tudor House,16 Cathedral Road, Cardiff CF11 9LJ SHOW ON MAP View All
- [Alice Bowen](https://www.carstonetl.com/alice-bowen/): Alice Bowen ATT Tax Manager Alice joined the firm in 2017, bringing with her valuable experience from a large local practice in Swansea. With 15 years of experience, she has successfully completed her AAT and ATT qualifications, providing her with a strong foundation in accounting and tax principles.  Currently, Alice manages a diverse portfolio of personal tax and payroll clients across various industries. Her comprehensive knowledge and client-focused approach ensure that each client receives tailored and effective financial solutions.  Outside of her professional life, Alice is an avid gym-goer, enjoys fishing, and loves attending live music events.  +44 29 2023 [&hellip;]
- [Louise Harrison](https://www.carstonetl.com/louise-harrison/): Louise Harrison ACA Audit Manager With over a decade of experience in the profession, Louise excels in preparing management and statutory accounts, as well as providing audit services to a diverse range of clients across various sectors. Louise graduated with a First Class Honours Degree in Accounting and Finance from Swansea University in 2014 and became a Chartered Accountant in 2019, shortly after joining our firm. Outside of work, Louise enjoys spending time with her family and is an avid footballer, playing for her local team. +44 29 2023 3223 louise.harrison@carstonetl.com Carston ETL | CardiffAudit Manager Tudor House,16 Cathedral Road, [&hellip;]
- [Rhiannon Birchley](https://www.carstonetl.com/rhiannon-birchley/): Rhiannon Birchley ACA Manager Rhiannon joined the firm in 2005 after graduating with a maths degree from the University of Plymouth, qualifying as a chartered accountant in 2012. Much of Rhiannon’s work involves carrying out audits and independent examinations, particularly in the not-for-profit sector. Away from the office, Rhiannon used to be a regular performer in South Wales amateur dramatic productions, however, since having her two boys, Rhiannon doesn’t manage to get back on stage as much as she’d like, but can still be seen doing the odd bit of singing with the Welsh Musical Theatre Orchestra and other local [&hellip;]
- [Andrew Shortman](https://www.carstonetl.com/andrew-shortman/): Andrew Shortman Tax Manager Andrew is a seasoned tax professional with extensive experience in personal taxation. A former employee of HM Revenue &amp; Customs, Andrew brings a wealth of knowledge to his role, advising clients on all aspects of personal taxation, including capital taxes, as well as payroll matters. His expertise extends to the tax investigation field, where he has successfully navigated numerous complex cases.  Outside of work, Andrew enjoys travelling, watching football, playing the drums, and taking long walks with his dogs.  +44 29 2023 3223 andrew.shortman@carstonetl.com Carston ETL | CardiffTax Manager Tudor House,16 Cathedral Road, Cardiff CF11 9LJ [&hellip;]
- [Lorraine Boots](https://www.carstonetl.com/lorraine-boots/): Lorraine Boots MCIPP Senior Payroll Manager Lorraine is the firm’s Senior Payroll Manager, bringing over 35 years of experience in handling payrolls of all sizes across various industries. She has been in her current role since 2014, overseeing and managing the firm’s payroll and auto-enrolment teams.  Lorraine has been awarded Full Membership of The Chartered Institute of Payroll Professionals, having successfully completed the application process. Previously, she was an Associate Member (ACIPP).  +44 29 2023 3223 lorraine.boots@carstonetl.com Carston ETL | CardiffSenior Payroll Manager Tudor House,16 Cathedral Road, Cardiff CF11 9LJ SHOW ON MAP Scan the QR code to save Lorraine&#8217;s [&hellip;]
- [Luke Govier](https://www.carstonetl.com/luke-govier/): Luke Govier ACCA Senior Manager Luke joined the firm in 2016 after graduating from the University of Leicester with a degree in Management Studies, qualifying as a Chartered Certified Accountant in 2020.  Since joining the firm Luke has gained exposure to a wide variety of business sectors and now manages a varied portfolio of owner managed businesses, with a particular interest in property development and investment companies.  +44 29 2023 3223 luke.govier@carstonetl.com Carston ETL | CardiffSenior Manager Tudor House,16 Cathedral Road, Cardiff CF11 9LJ SHOW ON MAP Scan the QR code to save Luke&#8217;s contact information View All
- [Ria Halliday](https://www.carstonetl.com/ria-halliday/): Ria Halliday FCCA Senior Manager Ria graduated with a degree in Accounting and Finance from Swansea University in 2013 and joined the firm in 2015, qualifying as a Chartered Certified Accountant in 2017. She is also currently studying towards her Chartered Tax Advisor qualification. Ria’s portfolio mainly consists of entrepreneurs and high net worth families and their businesses/family trusts. This includes managing the day to day tax and accounting compliance, and assisting with the implementation of tax efficient structures for clients with complex requirements. Outside the office, when Ria is not spending time with her family she enjoys watching live [&hellip;]
- [Tim Hoyle](https://www.carstonetl.com/tim-hoyle/): Tim Hoyle FCA Senior Manager Tim has been a Senior Manager at the firm for many years, overseeing the day-to-day operations of our Llantwit Major office.  Tim qualified as a Chartered Accountant in 1983 while working for one of the Big Four accountancy practices. He then spent 18 months with Scottish and Universal Investments (Lonrho) as part of their internal audit team. Returning to professional practice in Cardiff, Tim established his own accountancy practice in the late 1980s and joined the Carston team at the start of the millennium.  Tim excels in liaising closely with clients, helping them achieve their [&hellip;]
- [Kelvin Pickett](https://www.carstonetl.com/kelvin-pickett/): Kelvin Pickett CTA Partner Kelvin joined the firm in 2015 after spending 17 years with a Big 4 Private Client and Entrepreneurial Business practice. He qualified as a Chartered Taxation Advisor in 2000. Kelvin is primarily involved in advising High Net Worth individuals/families and Owner Managers on their personal taxation affairs. Kelvin also advises clients on tax efficient structuring, in particular for property transactions and exit/succession planning. He works closely with clients other professional advisors, often leading the coordination of complex transactions such as business disposals and implementing planning strategies for Capital Gains Tax and Inheritance Tax mitigation. Kelvin is [&hellip;]
- [Huw Carter](https://www.carstonetl.com/huw-carter/): Huw Carter FCCA Partner Huw has over 15 years of experience in the profession, having joined the firm in 2006 after graduating from university. He became a qualified Chartered Certified Accountant in 2011. Over the years, Huw has worked across various business sectors, building a diverse client portfolio. Notably, he is well-versed in managing the accounts and tax affairs for medical practices and their partners. +44 29 2023 3223 huw.carter@carstonetl.com Carston ETL | CardiffPartner Tudor House,16 Cathedral Road, Cardiff CF11 9LJ SHOW ON MAP Scan the QR code to save Huw&#8217;s contact information View All
- [Fern Morgan](https://www.carstonetl.com/fern-morgan/): Fern Morgan FCCA Partner Fern joined the firm in 2012 after graduating with a degree in Business and Management with Finance; and in 2016 qualified as a Chartered Certified Accountant at her first attempt. Fern deals with a variety of corporate and non-corporate businesses but has particular interest in the entertainment industry and has a number of well-known actors and actresses among her portfolio. Outside of the office, Fern enjoys travelling and tennis; and is a player and treasurer for Monmouth Netball Club. +44 29 2023 3223 fern.morgan@carstonetl.com Carston ETL | CardiffPartner Tudor House,16 Cathedral Road, Cardiff CF11 9LJ SHOW [&hellip;]
- [Farzana Ahmed | Cardiff Accountant](https://www.carstonetl.com/farzana-ahmed/): Farzana Ahmed FCCA Partner and Firm Principal Cardiff accountant Farzana joined the firm in 2006, qualifying in 2014 at the first attempt. Farzana was also awarded the Sir Julian Hodge Prize for achieving the highest results in Wales at the A.C.C.A. Cymru Wales Conference on qualification. Farzana specialises in the voluntary and corporate sector and provides services ranging from audit, accountancy and general management advice. She has detailed knowledge and extensive experience in carrying out audits and advising clients in the charity and not-for-profit sector. +44 29 2023 3223 farzana.ahmed@carstonetl.com Carston ETL | Cardiff AccountantsPartner and Firm Principal Tudor House,16 [&hellip;]
- [Becky Vanstone](https://www.carstonetl.com/becky-vanstone/): Becky Vanstone ACA Head of Finance and Firm Principal Becky re-joined the firm in 2015 and was later appointed as Head of Finance in June 2017. Becky originally qualified as Charted Accountant with Carston in 2003 before leaving to work in industry and to start a family.  +44 29 2023 3223 becky.vanstone@carstonetl.com Carston ETL | CardiffHead of Finance and Firm Principal Tudor House, 16 Cathedral Road, Cardiff CF11 9LJ SHOW ON MAP Scan the QR code to save Becky&#8217;s contact information View All
- [Steve Davies](https://www.carstonetl.com/steve-davies/): Steve Davies FCA Partner and Firm Principal Steve joined the firm in 1996 after graduating from Cardiff University and qualified as a Chartered Accountant in 1999. Over the past 20 years, he has significantly contributed to the firm’s growth and became a partner in 2017.  As the firm’s audit principal, Steve oversees a large portfolio of audit clients and manages a diverse range of corporate and specialist clients, including solicitors and doctors. In addition to client management, his responsibilities include the internal review and maintenance of the practice and audit compliance issues that impact the firm.  Steve is a fluent [&hellip;]
- [Jon Rees FCA](https://www.carstonetl.com/jon-rees-fca/): Jon Rees FCA Managing Partner and Firm Principal Jon joined the firm as a trainee after completing his university studies and qualified as a Chartered Accountant in 1995, earning regional and national prizes in his professional exams.   He was appointed the Managing Partner in 2017.  Jon specialises in advising owner managed businesses from both a personal and corporate tax perspective and is a member of the Tax Faculty. His client portfolio is extremely wide ranging, with most business sectors represented.  As a member of the Institute’s Entertainment and Media Group, he advises a number of high-net-worth individuals in both the [&hellip;]
- [Kurt Bettles](https://www.carstonetl.com/kurt-bettles/): Kurt Bettles BFP FCA Partner and Firm Principal With over 20 years of dedicated service, Kurt Bettles is a highly knowledgeable and experienced professional. He began his journey with the firm as a trainee in 1999 and achieved his qualification as a Chartered Accountant in 2003, culminating in his promotion to Partner in 2015. Kurt’s expertise extends across a diverse range of industries, allowing him to offer comprehensive guidance to a wide-ranging portfolio of clients. He provides valuable insights on all aspects of accountancy, as well as personal and corporate taxation. Leveraging his strong background in Information Technology (I.T.), Kurt [&hellip;]
- [Trusts and Executorships](https://www.carstonetl.com/services/personal/trusts-and-executorships/): Trusts &amp; Executorships Tax-efficient trusts for estate &amp; inheritance planning Trusts and executorships are essential tools for effective financial and tax planning, providing a range of benefits such as reducing Inheritance Tax (IHT) liability, protecting assets and managing estate transfers. They can help in various situations, from holding shares in private companies to funding your children’s education, providing for individuals with disabilities or making charitable gifts. The four main types of trusts—life interest trusts, discretionary trusts, accumulation and maintenance trusts and bare trusts— each offer distinct tax benefits and can be tailored to meet different needs. We provide comprehensive trust [&hellip;]
- [Retirement Strategies](https://www.carstonetl.com/services/personal/retirement-strategies/): Retirement Strategies Comprehensive retirement planning for a secure future Are you fully prepared for a secure retirement? With increasing life expectancy, many retirees live 20 to 30 years beyond their working years, making careful retirement planning strategies and investments essential. Starting early with the right strategies can help ensure your income is sufficient for this extended period. Many people are enhancing their pension contributions with additional savings and investments, but managing these comes with complex financial and tax implications that require expert tax planning strategies for retirement. Early retirement can be a goal for some, but it requires thoughtful planning, [&hellip;]
- [Personal Tax Planning](https://www.carstonetl.com/services/personal/personal-tax-planning/): Personal Tax Planning Expert tax advice to maximise savings As UK tax regulations grow increasingly complex, the responsibilities placed on individuals are also intensifying. To optimise your finances and ensure compliance, it’s essential to have expert support from a professional tax advisor, particularly when it comes to personal tax planning and long-term tax-saving strategies. Our team of chartered tax accountants provides specialist advice across all key areas, including Income Tax, Capital Gains Tax (CGT), Inheritance Tax (IHT), and trusts and estates. We design tailored individual tax planning solutions that align with your unique financial goals, helping you minimise liabilities and [&hellip;]
- [VAT](https://www.carstonetl.com/services/business/vat/): VAT VAT compliance &amp; strategic planning made easy VAT can often feel like an overwhelming challenge for businesses. The complex regulations create a significant administrative burden, and given the high VAT rate, even minor errors in calculation can lead to substantial financial consequences. Late submissions and mistakes trigger penalties and interest charges, adding further stress. Our compliance and planning services are designed to relieve this burden, offering cost-effective solutions that ensure accuracy and compliance. We assist businesses with registration, provide expert advice on planning and administration and help you choose the most appropriate scheme for your specific needs based on [&hellip;]
- [Payroll](https://www.carstonetl.com/services/business/payroll/): Payroll Seamless &amp; reliable payroll management solutions Administering payroll can be a time-consuming and burdensome task that diverts valuable resources from your core business activities. The complexity of taxation and employment legislation further complicates the process, with significant penalties for non-compliance adding to the stress. Outsourcing your payroll to dedicated professionals allows you to focus on growing your business while ensuring accurate and compliant payroll management. Our full-service payroll solutions offer comprehensive payroll processing services, including customised payslips, administration of PAYE, national insurance, statutory sick pay and maternity pay. We also handle the completion of statutory forms, including year-end returns, [&hellip;]
- [Mergers & Acquisitions](https://www.carstonetl.com/services/business/mergers-acquisitions/): Mergers &amp; Acquisitions Strategic expertise for successful mergers, acquisitions &amp; disposals Improving your competitive position in the marketplace often requires strategic mergers and acquisitions. However, this process can be complex and time-consuming and, if not thoroughly researched and expertly negotiated, can lead to adverse outcomes. That’s why it’s essential to have the support of a trained M&amp;A advisor. We specialise in helping you identify potential targets for mergers and acquisitions and screen them for suitability. From the smallest to the largest company acquisitions, our team will prepare a tailored negotiating strategy, raise the necessary capital and develop a comprehensive integration [&hellip;]
- [Corporate Tax Planning](https://www.carstonetl.com/services/business/corporate-tax-planning/): Corporate Tax Planning Driving growth with expert tax optimisation strategies Corporation Tax constitutes a significant portion of your trading costs, and with the increasing reporting obligations and stringent enforcement by tax authorities, compliance can consume valuable time and resources. To help you minimise your corporate tax exposure and alleviate the administrative burden, we offer expert corporate tax planning services. Our strategic tax approach ensures that your business is structured in the most tax-efficient manner, allowing you to fully leverage available tax opportunities and reliefs. We provide business tax planning to help achieve optimal capital or revenue tax treatment, reduce tax [&hellip;]
- [Company Secretarial](https://www.carstonetl.com/services/business/company-secretarial/): Company Secretarial Stress-free compliance solutions for growing businesses Complying with the Companies Act can be both time-consuming and complex, requiring the submission of various documents within strict deadlines. Failing to meet these obligations can result in significant penalties for directors, adding unnecessary stress. We manage this burden for you with our professional company secretarial services. We handle company formations to ensure your business is set up correctly from the start. Our team prepares and files statutory returns, drafts minutes and resolutions and maintains statutory registers and books. We also provide expert advice on company law and compliance, allowing you to [&hellip;]
- [Business Startup](https://www.carstonetl.com/services/business/business-startup/): Business Startup Expert support to fuel your business&#8217;s success Starting a business often stems from a great idea and the ambition to succeed, but navigating legal, financial and tax complexities can be overwhelming. We specialise in startup consulting services to help you successfully launch your business. Our expert team evaluates your ideas and provides tailored advice, helping you determine the best business model—whether as a sole trader, partnership or limited company. We develop comprehensive startup plans, including cash flow projections, startup budgets and trading forecasts to establish a strong foundation. Our consulting services include assessing your financial needs, including startup [&hellip;]
- [Business Planning](https://www.carstonetl.com/services/business/business-planning/): Business Planning Proactive business strategy planning for growth It&#039;s often said that &quot;Failing to plan is planning to fail.&quot; As a business owner, you understand the importance of a strategic business plan when it comes to achieving your goals, yet developing one often gets sidelined by daily demands. Many entrepreneurs rely on instinct and quick decision-making for success. However, a company&#039;s business model is crucial, as poor choices can leave you vulnerable to risks and missed opportunities. Without a clear financial analysis in your business plan, businesses risk becoming reactive rather than proactive, hindering their ability to achieve goals and [&hellip;]
- [Bookkeeping and Management Accounts](https://www.carstonetl.com/services/business/bookkeeping-and-management-accounts/): Bookkeeping &amp; Management Accounts Professional bookkeeping &amp; financial management services The last thing your business needs is to waste valuable time on routine bookkeeping and accounts management. That’s why, as professional bookkeepers, we provide both in-person and remote bookkeeping services tailored to your financial needs. We start by discussing your specific requirements and establishing customised accounting procedures to ensure your accounts are accurate, up-to-date and compliant with regulations. Bookkeeping and accounting services for small businesses in particular are crucial, and our tailored bookkeeping solutions enhance financial clarity and support your wealth management goals. Let us take care of your accounting [&hellip;]
- [Audit & Assurance](https://www.carstonetl.com/services/business/audit-and-assurance/): Audit &amp; Assurance Transforming business audits into strategic financial assets Meeting your statutory audit requirements is crucial to remain compliant with local laws and regulations. Our strategic audit services ensure that your financial statements adhere to the necessary standards, helping you avoid potential legal issues, fines or penalties. This protects your business and enhances your credibility in the marketplace. It verifies your financial stability and operational soundness independently, providing reassurance that can be crucial when seeking new investment, securing loans or building trust with key partners. Audits go beyond compliance—they help identify and assess risks that could impact your business. [&hellip;]
- [Estate Planning](https://www.carstonetl.com/estate-planning/): Estate Planning Preserve your wealth &amp; minimise Inheritance Tax After a lifetime of building your personal assets, you undoubtedly want your estate to benefit your chosen heirs, not be significantly reduced by Inheritance Tax (IHT) liability. Many clients are surprised to discover that up to 40% of their estate can be claimed by the Taxman. With rising property values and stagnant IHT thresholds, more estates are falling into the Taxman’s reach, making effective estate planning crucial. Wills and estate planning can help you minimise taxes and ensure that as much of your wealth as possible is passed on to your [&hellip;]
- [Cardiff Team](https://www.carstonetl.com/cardiff-team/): Cardiff Team Kurt Bettles BFP FCA Partner, Cardiff Richard Hogg BSC ACA CA Partner, London Fern Morgan ACCA Partner, Cardiff Vishal Sanghvi ACCA Partner, London Becky Vanstone ACA Director, Cardiff Huw Carter FCCA Partner, Cardiff View All Embracing the future with advanced services View more
- [Self Assessment](https://www.carstonetl.com/services/personal/self-assessment/): Self Assessment Meet crucial deadlines &amp; avoid costly tax penalties Our comprehensive individual self assessment service is specifically designed to simplify the self assessment tax return process, alleviating any unnecessary stress and helping you avoid potential penalties from HMRC. We manage every aspect of the process, from collecting the required information from your bank, building society or stockbrokers to accurately calculating your tax liability and ensuring that your self assessment tax return is filed correctly and on time. Our goal is to make this experience as seamless as possible for you.  We know that filing HMRC’s self assessment form online [&hellip;]
- [Contact Us](https://www.carstonetl.com/contact/): We’d love to hear from you! We understand that navigating financial matters can be overwhelming. Whether you have questions about our services, need assistance with your accounts, or want to discuss your financial goals, we’re just a click away. Please feel free to reach out via the contact form below, or give us a call at our offices. We value your enquiry and look forward to helping you navigate your financial journey with confidence. Cardiff Office Tudor House,16 Cathedral Road,Cardiff CF11 9LJ +44 29 2023 3223cardiff@carstonetl.com London Office Second Floor,34 Lime Street,London EC3M 7AT +44 20 7580 6822london@carstonetl.com Llantwit Major [&hellip;]
- [Get in Touch](https://www.carstonetl.com/get-in-touch-2/): Contact Us Contact us anytime Luctus nec ullamcorper mattis, pulvinar dapibus leo. Homero eligendi id vim. Our Offices Cardiff Tudor House, 16 Cathedral RdCardiff CF11 9LJ +44 (0) 29 2023 3223 cardiff@carstonetl.com London Second Floor, 34 Lime StreetLondon, EC3M 7AT +44 (0) 20 7580 6822 london@carstonetl.com Llantwit Major Office 9 Wine Street, Llantwit MajorVale of Glamorgan, CF61 1RZ +44 (0) 1446 790092 Connect With Us Carston ETL offers an exceptional, client-focused service. Along with reliable support, their forward-thinking advice has helped us improve and grow. Their personal attention truly sets them apart. Business Owner , CEO Director Carston ETL offers [&hellip;]
- [Client Pay](https://www.carstonetl.com/payment/): Client Pay Welcome to our secure online payment system! To complete your invoice payment, please follow the steps below. What type of payment do you accept? We accept all debit and credit card payments. What currency do I need to pay in? All payments are made in Pounds Sterling. About Us Services Knowledge Hub Client Portal Client Pay Get in Touch Join our mailing list Cardiff cardiff@carstonetl.com +44 29 2023 3223 Tudor House, 16 Cathedral Road, Cardiff CF11 9LJ London london@carstonetl.com +44 20 7580 6822 Second Floor, 34 Lime Street,London EC3M 7AT Our socials
- [Knowledge Hub](https://www.carstonetl.com/hub/): Publications Latest News Accounting Insights Explore our exclusive accounting insights, featuring a monthly roundup of industry trends, alongside our spotlight series that delves into key topics and emerging developments shaping the financial landscape. View all publications Quick Reads Get the inside scoop on all things accounting with our quick, easy-to-read updates that keep you informed without the fuss. Catch the latest Try our easy-to-use tax tools to quickly check and estimate your taxes, giving you simple answers in just a few clicks. Calculate Embracing the future with advanced services Explore
- [Specialist Services](https://www.carstonetl.com/services/specialist/): Specialist Over the years, we have refined our expertise in key industries, enabling us to offer tailored, highly specialised services that address the unique needs of each sector. Charities &amp; Not-for-Profit Organisations Healthcare Professionals Pension Schemes Private Equity Sector Solicitors Sports &amp; Entertainment We offer bespoke services that are finely tuned to your requirements. Contact Us Charities &amp; Not-for-Profit Organisations Specialist Healthcare Professionals Specialist Pension Schemes Specialist Private Equity Sector Specialist Solicitors Specialist Sports &amp; Entertainment Specialist Carston ETL offers an exceptional, client-focused service. Along with reliable support, their forward-thinking advice has helped us improve and grow. Their personal attention [&hellip;]
- [Personal Services](https://www.carstonetl.com/services/personal/): Personal As leading-edge accountants, we offer more than just the reliable support you&#039;d expect from a professional firm. Our innovative, client-focused services go a step further by providing forward-thinking advice to help you improve your financial situation. Estate Planning Personal Tax Planning Retirement Strategies Self Assessment Trusts &amp; Executorship We build one-to-one relationships with clients to provide timely, personalised advice. Contact Us Estate Planning Personal Personal Tax Planning Personal Retirement Strategies Personal Self Assessment Personal Trusts &amp; Executorship Personal Carston ETL offers an exceptional, client-focused service. Along with reliable support, their forward-thinking advice has helped us improve and grow. Their [&hellip;]
- [Business Services](https://www.carstonetl.com/services/business/): Business Every business owner needs a team of professionals working behind the scenes, providing ongoing support and advice. That’s exactly what we are here for. Through years of dedication to our business clients, we have developed a broad range of skills and services aimed at enhancing business performance and profitability. Annual Accounts Preparation Audit &amp; Assurance Bookkeeping &amp; Management Accounts Business Planning Business Startup Company Secretarial Corporate Tax Planning Mergers &amp; Acquisitions Payroll VAT Every business owner receives dedicated support and expert advice. Contact Us Annual Accounts Preparation Business Audit &amp; Assurance Business Bookkeeping &amp; Management Accounts Business Business Planning [&hellip;]
- [Services](https://www.carstonetl.com/services/): Personal Personal We establish a one-to-one relationship with each client so we are able to offer timely, individual advice. View more Business Business We offer every business owner a dedicated team offering continuous support and advice. View more Specialist Specialist We provide finely tuned, highly focused services View more Knowledge Hub Knowledge Hub Access a wealth of resources, insights and expertise to empower your decision-making. View more Get in Touch Get in Touch If you have any questions or need assistance, please visit our contact page. View more
- [London Partners](https://www.carstonetl.com/london-partners/): Introducing Our Partners LONDON OFFICE Our Partners Nick Hickling FCA Phone: +44 20 7580 6822Email: nick.hickling@carstonetl.comLondon Office   Richard Hogg BSC ACA CA Phone: +44 20 7580 6822Email: nick.hickling@carstonetl.comLondon Office   Vishal Sanghvi ACCA Phone: +44 20 7580 6822Email: vishal.sanghvi@carstonetl.comLondon Office   Connect With Us Services Knowledge Hub Client Portal Client Pay +44 (0) 29 2023 3223 hello@carstonetl.com Cardiff cardiff@carstonetl.com +44 (0) 29 2023 3223 Tudor House, 16 Cathedral Road, Cardiff, CF11 9LJ London london@carstonetl.com +44 20 7580 6822 Second Floor, 34 Lime Street London, EC3M 7AT Our social Facebook Twitter Youtube © 2024 Carston ETL
- [Cardiff Partners](https://www.carstonetl.com/new-partners/): Our Cardiff Directory Explore the team Carston ETL, based in Cardiff, is noted for its strong commitment to personalised client service and its extensive industry expertise. Founded in 1999, the firm has grown significantly, recently becoming the largest independent accounting practice in Cardiff through strategic acquisitions, including the established Davies Williams and David Jones &amp; Co​. Specialising in healthcare, hospitality, and construction, the Cardiff team provide tailored solutions to meet client needs. Managing director Jon Rees underscores their commitment to personalised, responsive, and proactive services to help clients with everyday business challenges. Alice Bowen ATT &#8211; Tax Manager Lorem ipsum [&hellip;]
- [Publications](https://www.carstonetl.com/portfolio/publications/): Show All News Round-Up Spotlight Spotlight on &#8211; Choosing the right business structure Spotlight Spotlight on &#8211; Handling a personal tax compliance check Spotlight News Round Up October 2024 News Round-Up News Round Up September 2024 News Round-Up Spotlight on &#8211; Understanding R&#038;D tax credits Spotlight News Round Up August 2024 News Round-Up Load More
- [Client Portal](https://www.carstonetl.com/client-portal/): Client Portal Welcome to Iris OpenSpace! Please log in below to access your personalised dashboard and explore all the features we have to offer. Log in What is the Iris Openspace Portal? The Iris Openspace Portal is a digital platform that provides various collaborative tools and resources for managing and accessing information across different projects. It supports smooth communication, document sharing, and data management, enabling users to work more effectively within their teams. How do I access the Iris Openspace Portal? You can access the Iris Openspace Portal by logging in with your assigned username and password. If you&#8217;re a [&hellip;]
- [New Specialist](https://www.carstonetl.com/services-specialist/): Driving Industry Specific Solutions Specialist Over the years, we&#039;ve honed our expertise in key industries, allowing us to deliver precision-tailored, highly specialised services that meet the unique needs of each sector. Charities &amp; Non-Profits Solicitors Sports &amp; Entertainment Pension Scheme We provide tailored, highly specialised services with precision and focus Contact Us Charities &amp; Non-Profits Specialist Solicitors Specialist Sports &amp; Entertainment Specialist Pension Scheme Specialist Personal Tax Planning Personal Carston ETL offers an exceptional, client-focused service. Along with reliable support, their forward-thinking advice has helped us improve and grow. Their personal attention truly sets them apart. Business Owner , CEO [&hellip;]
- [Terms & Conditions](https://www.carstonetl.com/terms-and-conditions/): This page (together with the documents referred to in it) tells you the terms of use on which you may make use of the website at&nbsp;https://carstonetl.com/ (&#8220;our site&#8221;). These terms apply whether you use our site as a guest or a registered user. Use of our site includes accessing, browsing, or registering to use our site. Please read these terms of use carefully before you start to use our site. We recommend that you print a copy of this for future reference. By using our site, you confirm that you accept these terms of use and that you agree to [&hellip;]
- [Cookies](https://www.carstonetl.com/cookies/): What are cookies? A cookie&nbsp;is a small text file which is sent from the website to your computer. It contains information about you as a user on the website to personalise your experience. For example, to determine if you are an admin user and, if so, allow you access to the admin area of the site and the correct user profile. Session cookies&nbsp;are only stored for the duration of your visit to the website and will be removed when the browser window is closed. For example, when you close your browser window the relevant authentication cookie is removed and you [&hellip;]
- [Chartered Accountants in Cardiff and London](https://www.carstonetl.com/): About Us Discover our story &amp; values About Us Discover our story &amp; values Our Services Explore our range of services Our Services Explore our range of services Knowledge Hub Explore tools, guides &amp; insights Knowledge Hub Explore tools, guides &amp; insights Client Payments Securely manage &amp; track your payments Client Payments Securely manage &amp; track your payments Your Trusted Accountants in Cardiff and London – United Under One Brand This rebrand is a strategic step to strengthen our position as trusted chartered accountants in Cardiff and London, uniting our expertise under one stronger brand while maintaining the local presence [&hellip;]
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