Martyn Ingles qualified as a Chartered Accountant in 1982 and has specialized in taxation ever since. He became an Associate member of the Chartered Institute of Taxation in 1983 whilst working for Arthur Andersen in London. For ten years he worked for The Financial Training Company Ltd, lecturing in taxation and other accounting subjects to students preparing for their accountancy and taxation examinations, as well as CPE and CPD courses. In January 1997 he returned to professional practice joining Horwath Clark Whitehill, where he became a partner in October 1998. His main area of interest is tax planning for the family business and he lectures on this and other taxation issues on both internal and external courses. A member of the ICAEW Tax Faculty committee and its honorary treasurer, he joined MacIntyre Hudson in April 2000 where he continues to be involved in the provision of taxation training for accountants, lawyers and other professionals.