PKF (Guernsey) Limited


	Tim Cumming MA, CA Managing Director Contact: tim.cumming@pkfguernsey.com
Tim gained a Masters Degree in History from Glasgow University in 1980. He qualified as a Chartered Accountant in 1984 with Arthur Young in Glasgow. From 1986 to 1987 he worked with KPMG Peat Marwick in their Guernsey Office. Between 1987 and 1989 he was a manager with Morgan Guaranty at Euroclear in Brussels and joined the partnership which was subsequently incorporated into PKF (Guernsey) Limited as an audit manager in 1989. Tim was appointed Audit Partner in 1992, and is now the Managing Director.
close window


	Simon Thornton BA, PhD, ACA Director Contact: simon.thornton@pkfguernsey.com
After completing his PhD in retailing at Nottingham University, Simon joined PKF in 1992. He qualified as a Chartered Accountant with the firm in 1994, winning the prize for the highest scoring Channel Islands student in his final exams. Until recently Simon was the offshore representative to the Board of PKF (UK) LLP and a member of the Technical Sub-Committee of the Guernsey Society of Chartered and Certified Accountants. Since joining the firm he has been involved in many aspects of the offshore financial services sector, including trusts, open and closed-ended funds and regulated financial services businesses. Simon has served as a director of companies quoted on the Channel Islands Stock Exchange, Euronext and on AIM in London. He is also a director of several Guernsey companies, including a large private property company and the Guernsey Housing Association LBG. In this capacity, he has been responsible for managing many corporate and property transactions. He is also a non-executive director of Sandpiper CI.
close window


	Stuart Phillips FCA CPA Audit Director Contact: stuart.phillips@pkfguernsey.com
Stuart joined PKF (Guernsey) Limited as Audit Director at the beginning of 2010 bringing a wealth of diverse international experience. He studied Finance at the University of Birmingham and qualified as a Chartered Accountant with Coopers & Lybrand in Liverpool in 1995. Subsequently he spent four years working in Kazakhstan, followed by a further two in Seattle, with PwC. Whilst in the USA, Stuart also gained the CPA qualification. Stuart then joined Deloitte in Moscow where he became a Partner in 2005. At the end of 2007 he moved to Guernsey as a Partner with Ernst &Young, focusing primarily on the asset management, real estate and emerging market sectors. Stuart recently completed the Islamic Finance Qualification and STEP Foundation course and is also a MCSI.
close window


	John Bradley BA (Hons), FCA, CTA Tax Director Contact: john.bradley@pkfguernsey.com
John joined Pannell Kerr Forster, as it then was, in 1996 bringing with him considerable experience in personal and offshore taxation gained during his time as a Tax Manager in Jersey. He was appointed a Director of PKF (Guernsey) Limited in 1997 and is responsible for the taxation services of the company. John graduated with a BA (Hons) in Economics and Accounting from the University of Newcastle Upon Tyne. He qualified as a Chartered Accountant in 1985 and went on to work as a senior accountant in Grand Cayman. John is an Associate of the Chartered Institute of Taxation.
close window


	André Trebert FCCA Tax Director Contact: andre.trebert@pkfguernsey.com
André joined the Guernsey Income Tax Office in 1981 where he attained the rank of Inspector and qualified as a Certified Accountant. In 1993 he joined the Tax Department of Coopers & Lybrand before moving to Pannell Kerr Forster, as it then was, in 1995. Andre is a fellow of the Association of Chartered Certified Accountants, the Associate Director responsible for Guernsey Tax affairs and has been appointed as Chairman of the GSCCA Tax Sub Committee.
close window


	Virginie Deflassieux Senior Manager, French Tax Contact: french.tax@pkfguernsey.com
Virginie obtained a degree in Business Studies from IPAG, a French business school, in 1993. During the four-year course she gained experience with companies in the USA, France and Channel Islands. Virginie also holds a Cambridge Certificate of Proficiency in English. After leaving France, Virginie moved to Guernsey where she joined the French Tax Department of Pannell Kerr Forster, as it was then, in 1993.
close window


	Catherine Le Pelley French Tax Supervisor Contact: french.tax@pkfguernsey.com
Catherine joined PKF Guernsey in 2006. A French National, she studied English at Rouen university in Normandy before moving to Guernsey over twenty years ago to improve her language skills. Initially Catherine worked as a French Assistant in local secondary schools and then in 1993 joined a local accountancy firm where she dealt with Guernsey tax compliance and specialised in personal tax and social security issues. Catherine has also been involved in teaching French to young children in association with several pre-schools and infant schools and organised French courses for the island’s Tourist Board.
close window


	John Connolly BSc, CA Audit Manager Contact: john.connolly@pkfguernsey.com
John is a graduate of Edinburgh University with a degree in physics and holds a postgraduate diploma in Professional Accounting from the University of Stirling. He became a member of the Institute of Chartered Accountants of Scotland in 1994 after training with a small firm of accountants in Dumfries. John gained further experience working for several other small firms in Scotland before joining PKF audit department in February 2000. He was promoted to Audit Manager in November 2004.
close window


	Tommy Murphy BAcc (Hons), ACCA Audit Manager Contact: thomas.murphy@pkfguernsey.com
Originally from Glasgow, Tommy worked within the accountancy profession in both the UK and Ireland before joining PKF (Guernsey) in 2003. He is now Audit Manager in the Audit Department. Tommy has a Batchelor of Accountancy (Honours) Degree from the University of Stirling, is a member of the Association of Certified Chartered Accountants and holds a Diploma in International Financial Reporting.
close window

Audit and Accountancy Services

PKF (Guernsey) Limited provides expertise to many different types of organizations ranging from small owner-managed businesses to professional partnerships and listed companies. These services include

The preparation of financial reports and statements in accordance with both UK and International Accounting Standards.
The audit of financial statements in compliance with statutory requirements and professional audit standards.

Our services can satisfy you that all is well, lend the credibility of an outside view to your accounts and show up weaknesses and opportunities within your business. We will give you the information you need to manage effectively and achieve your goals.

Taxation

Constant change in tax law and practice increases the burden of bureaucracy whilst also creating new tax planning opportunities for businesses and individuals. We help to unravel the complexities of the international tax system and select the strategy to maximize these opportunities. Our tax experts work alongside you and your staff, removing the stress of tax planning, the complication of filling in your tax returns and ensuring that you claim all the appropriate tax relief and minimising your tax burden legitimately.

French Tax Services

When moving to France or acquiring a French holiday home you will need to consider, amongst other things, tax residence issues, French income tax treatment of existing and future sources of income , French tax efficient investments, the effects of any relevant treaty provisions, exposure to French capital gains tax and wealth tax, estate planning considerations, health cover, etc.

Whether you plan to enjoy what you have earned or pass some of it on it is important to ensure that your financial arrangements are suited to your lifestyle, attitudes to risk and long-term plans. With careful planning, you can maximise the full benefit of your wealth.

Our team will carry out a comprehensive review of your personal circumstances, offer advice in relation to inheritance laws and wills and help create a successful strategy to meet your needs.

Business Advisory Services

Whatever your vision, your accounting and control systems need to be tailored to suit it. We can help you design and improve your systems and arrangements to meet your needs, anticipating problems and finding solutions. We help ensure that your ideas make sense financially.