Ray Abercromby Partner – Tax Services to Businesses, Smith & Williamson Ray specialises in providing taxation advice on corporate transactions, with extensive experience in company reconstructions. He has led the tax advice on several stock market listings and de-listings (LSE and AIM) and advises on both UK and international tax issues, in particular transfer pricing. He focuses on advising entrepreneurs and dynamic businesses, and is an active member of the firm’s Entrepreneurs’ Group. He advises on the tax consequences of funding, including shareholder reliefs, and is heavily involved in property tax structuring (intangible and tangible). He has a specialist knowledge of the wine industry, holding a number of non-executive positions with companies in that sector. Ray joined BTG Tax, now Smith & Williamson, in 2007. Prior to then, he spent 12 years at PwC before setting up his own consultancy practice.