Chris Erwood CTA ATT TEP has 35+ years practical experience at senior level within the field of estate and trust taxation reflecting a balanced mix of HMRC, Big 4 Accountancy and FTSE100 Industry background. Chris is the tax director of Erwood & Associates Ltd which provides a specialist capital taxes consultancy service to the HNWI client and their professional advisors. She is a popular circuit lecturer, regular contributor to technical journals, published technical author in her specialist field of IHT, Estate and (onshore/offshore) Trust taxation and expert consultant to the South West professional forum. A former tutor and external examiner on the tax module of the STEP Diploma programme, Chris is a quality assurance manager on the CIOT chartered tax adviser exam programme.