We have a network of ex HMRC and ex Big Four experts to help with technical HMRC enquiries and disclosures

Rebecca Busfield, CTA, MA Oxon


Rebecca has nearly twenty years assisting clients with difficult HMRC tax enquiries and voluntary disclosures. She has worked with a broad range of clients from individuals, SMEs to multinationals. She managed one of the largest individual offshore disclosures to HMRC under the NDO of over £1 million and under the LDF of over £3 million. She has also co project-managed one of HMRC’s largest Code of Practice 8 “COP8” enquiries which involved working at the client’s office to review all the documentation and email correspondence in relation to various tax transactions and deciding what to provide to HMRC based on relevance and legal privilege.

She started her finance career as a management accountant at a Lloyd’s of London managing agent (SVB Syndicates) in 2000 where she gained a deep understanding of book-keeping and financial statements. In 2002 she won a place on Ernst & Young’s competitive tax rotation scheme. She worked in expatriate tax compliance, employment tax consulting (including employee benefit trusts “EBTs”, benefits, P11Ds, PSAs, due diligence reports for mergers & acquisitions), and tax policy. After completing her ATT and CTA tax exams and a secondment to The Prince’s Trust to assist with their 30th anniversary celebrations, she decided to specialise in the Tax Risk Management team which dealt with HMRC enquiries for HNWIs and companies.

In 2008 Rebecca moved to Alvarez & Marsal Taxand where she specialised in Code of Practice 9 “COP9” enquiries, COP8 enquiries, and voluntary disclosures, including offshore disclosures for UK and non domiciled individuals. She was promoted to Director.

In 2012 she set up Watt Busfield Tax Investigations LLP with Andrew Watt in order to provide a high quality, bespoke service to clients for a competitive price. She loves working closely with clients to understand their tax affairs and enjoys the satisfaction when the tax issue has been resolved.

Qualifications and additional information

Rebecca studied Geography at Oxford University. She is a qualified Chartered Tax Adviser (CTA) and member of the Chartered Institute of Taxation (CIOT). She received a distinction in her Association of Tax Technician (ATT) exams in 2003. Rebecca is also part qualified with the Chartered Institute of Management Accountants (CIMA).

Rebecca is a member of ICAEW’s Tax Investigation Practitioners Group (TIPG), a group of lawyers, tax advisers and ex HMRC inspectors who meet regularly to review changes to relevant policies, updates from HMRC’s Fraud Forum and issues in dealing with HMRC. There are regular presentations from HMRC on new consultations. She is also a member of the Tax Advice Network.

In 2020 Rebecca was a judge in the inaugural Women in Accountancy and Finance Awards.

Rebecca undertook a six month secondment at The Prince’s Trust in 2006 in the business development team, and completed their 270km Coast to Coast team challenge raising over £4,000. She also completed the London Marathon in 2007. She is a supporter of the National Trust, Landmark Trust and the environment.


Anil Patel


Anil has over 30 years’ experience in employment tax and, in particular, Construction Industry Scheme (CIS) matters, having been the national champion on CIS related issues within his last employment in Grant Thornton UK LLP. He has worked with small and large employers (owner managed businesses to plc’s and multinationals). He spent 6 years as an Employer Compliance Officer with, what is now, the Large Business Services (Employer Compliance) group of HM Revenue & Customs.

Anil also undertakes lectures and presentations to various construction businesses, industry trade associations and professional bodies such as the Institute of Chartered Accounts of England and Wales (ICAEW) and Chartered Institute of Taxation (CIOT).

He has extensive experience dealing with complex issues arising from payments to employees and directors, salary sacrifice arrangements, employed v self-employed, the provision of benefits etc.

Overview of experience

  • 1985 to 1997 – Revenue Executive within, what was then known as, the Inland Revenue.
  • 1997 to 2006 – Employment Tax Manager within KPMG
  • 2006 to 2016 – Employment Tax Associate Director within Grant Thornton UK LLP
  • 2016 onwards – Set up EmphaCIS Tax Consultancy Ltd

Steve Hickson


Steve has over 40 years of expertise in National Insurance contributions legislation ranging from UK domestic legislation, EC Regulations and Social Security Agreements.

His career includes working for the Department of Social Security Policy assisting Ministers in developing social security policy and the implementation of acts, the Contributions Agency Large Business Office as a Technical Manager and HMRC Personal Tax Senior Officer with technical responsibility for NIC Avoidance schemes (and the litigation in the High Court of schemes such as Life Assurance Policies, Platinum Sponge and Gold Coins) and Share Schemes.

Steve joined EY (Ernst and Young) as a technical specialist in 2003 and became a Director of International Social Security advising clients on all technical aspects of complex domestic/International social security legislation including specific industries for mariners, oil and gas and aircrew.

In 2016 he set up Hickson International as a technical specialist.

For a no obligation, confidential discussion please feel free to contact Rebecca Busfield. Please seeContact Us

Watt Busfield Tax Investigations LLP are registered with the Chartered Institute of Taxation (CIOT) for the purposes of Anti-Money Laundering legislation. We are covered by the CCAB’s Privilege Reporting Exemption.