Pete Miller is director of The Miller Partnership founded in May 2011. The practice provides tax advice in a number of specialist areas covering general corporate tax, specialising on the taxation of transactions – buy-outs, buy-ins, mergers, acquisitions, demergers and disposals, the substantial shareholdings exemption and capital gains exit charges. It also focuses on taxation of intangible assets and intellectual property, tax anti-avoidance rules, particularly transactions in securities, and disguised remuneration employment income from third parties.