Emma-Louise joined the Tax Department at Johnston Smillie as a trainee in July 2017 and attained her ATT qualification in November 2022.

She assists with the preparation of Tax Returns for:

• Individuals (including sole traders);
• Partnerships;
• Trusts;
• Deceased Estates;

and deals with various aspects of personal tax including income from UK and overseas property, UK tax on non-resident landlords, income and expenditure accounts, and Capital Gains Tax (CGT).

Emma-Louise also deals with matters such as checking and amending PAYE codes where required, preparing SA302s for clients when requested by mortgage providers, and preparing P11D forms for companies.