Emma Clay, who turns 104 years old today, has been a tax client of Baker Tilly for 22 years. To celebrate her special occasion, Mrs Clay’s tax advisers, Jo Surley and Shilpa Shah-Dave, turned up at the residential home where she lives in Leicester and surprised her with a cake and flowers.

Mrs Clay was born in 1910 and has lived in Leicester all her life. Originally from Evington, she has a son, one grandchild and five great-grandchildren

Jo Surley, associate tax director for Baker Tilly’s office in Leicester, said: ‘Mrs Clay has been a client of ours for many years, and I’m delighted that we’ve been able to help her celebrate her special day.

‘I don’t imagine that a visit from their tax adviser is something that anyone would ordinarily look forward to on their birthday, but today is an exception and it’s been a lot of fun!’