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The board of Tax Volunteers comprises seven elected trustees who oversee the management and direction of the charity. The trustees meet on a quarterly basis. In line with good governance principles, they conduct regular board effectiveness and skills reviews. The individual trustees are all widely experienced and knowledgeable in their own right.

Penny Hamilton

After qualifying as a barrister Penny Hamilton practiced in Chambers at 12, Old Square, Lincoln’s Inn. She was then employed as a Senior Legal Adviser in the Office of the Solicitor for HM Customs and Excise. In 1986 she joined the accountancy firm which was then Deloitte, Haskins & Sells and, in 1989, she was made a partner.  While she was a partner the firm transmogrified into PricewaterhouseCoopers. In 2000 she left PwC and returned to self-employed practice at Pump Court Tax Chambers. In 2002 she was President of the Chartered Institute of Taxation. At the end of 2017 she retired from practice as a barrister and left Chambers. She has been closely involved in Bridge the Gap as an Ambassador and a member of the Steering Group.  She was made a Trustee of Tax Help for Older People in November 2018 and took over as Chair in May 2019.


Clive Tulloch

Vice Chair from May 2019, Clive Tulloch had been Chairman of Tax Volunteers for six years after serving as a trustee. Until October 2010, Clive was Chief Executive of the Free Representation Unit, a charity which provides pro bono representation, mainly on social security and employment matters, in tribunals, supporting claimants who cannot afford to pay for a lawyer. Prior to 2006, he was a tax partner at PricewaterhouseCoopers, where he spent almost all his career specialising in the tax treatment of employers and employees. He is a former trustee of TaxAid and a Past Master of the Worshipful Company of Tax Advisers. In his spare time, he sings in The Bach Choir, of which he was Treasurer for ten years.


Marian Drew

Most recently Marian Drew worked at the Office of Tax Simplification, leading projects concerned with the alignment of Income Tax with National Insurance and with capital allowances. Before that she was Head of Tax at BAA plc/Heathrow Airport for 18 years and a trustee of the associated pension fund. This followed 19 years at Coopers & Lybrand. Roles in the voluntary sector have included being a trustee of Relate London South West for 8 years and also chairman of a large community-based endowed charity.


Alison Lovejoy

Alison Lovejoy was Editor of the Tax Journal for 15 years, retiring in 2010, when she won the Tax Personality of the Decade award at the Taxation Awards. She is a member of the Worshipful Company of Tax Advisers and the VAT Practitioners Group. She is currently working as a Freelance Tax Editor

Sam Mitha

Sam Mitha spent most of his career within HMRC, much of it working on policy roles. Prior to his retirement, Sam was Deputy Director of the Tax Policy Group where he was responsible for coordinating HMRC’s advice to Treasury Ministers on the budget and Finance Bill. Previously Sam led the introduction of the Bank Payroll Tax, R&D Tax Credits, changes to Film Taxation, and Self Assessment. He has also held senior roles in the Cabinet Office (including Course Director for the Top Management Programme).

Sam's hobbies include reading, watching old films and listening to music.

Craig Muir

Craig Muir is a Tax Partner at Deloitte LLP and currently leads the Global Employer Services business across the UK and North West Europe.  Craig’s clients including a number of Global Financial Services businesses and senior execs. Craig is married with three children and enjoys traveling, playing tennis and golf, and on occasion watching Scotland play well at football. Craig became a Trustee/Director of Tax Help in December 2017.

John Whitehead

John Whitehead

John Whitehead is a graduate of Jesus College, Cambridge. He qualified as a Chartered Accountant and Chartered Tax Adviser with Arthur Andersen. John joined Deloitte in 2002. John specialised throughout his career on advising on the tax implications of large Real Estate investment and development projects in the UK and Europe.

John served as Head of Real Estate Tax and a member of Deloitte's UK Tax Executive. More recently he took responsibility for developing relationships with sovereign financial institutions including frequent travel to the Middle East and Asia Pacific. John took early retirement from Deloitte at the end of 2013 and has devoted his time to family and charitable activities including acting as a volunteer Tax Adviser for Tax Help.