AORA Expert Community

To reinforce AORA’s fluent familiarity with all relevant up-to-date legislation, guides and policies for our product areas, we host a consultative community of experts. This group of recognised authorities in their respective fields includes preeminent barristers and specialist tax professionals. As well as overseeing and reviewing our rules and documentation, they act in an advisory capacity, assisting us in maintaining exacting standards of accuracy and consistency.

Our panel of experts includes:

Richard White

Richard White

Richard is a retired “Big 4” tax partner, having worked in that field for nearly 40 years. He began his career with HMRC where he trained as an Inspector of Taxes, before joining EY in 1987. Here he was promoted to partner, his specialist focus being real estate tax, culminating in him heading EY’s UK real estate tax team.

Richard moved to KPMG in 2006 where he became head of their equivalent team, before returning to EY in 2016. He has worked with a wide range of property investors including listed property companies, sovereign wealth funds, institutional investors, private companies and private equity funds. His experience extends across corporate structures (such as REITs and offshore companies), partnerships and trusts.

Richard has also advised on major acquisitions and disposals, both at an asset and corporate level. He is a recognised expert on real estate tax issues, a former chair of the British Property Federation tax committee and a member of the Chartered Institute of Tax. His contribution to the real estate industry was recognised with an honorary fellowship from the Royal Institute of Chartered Surveyors.

Since retiring in 2020, Richard has continued to provide ad hoc tax consultancy services, and has advised and guided AORA in the development of its REIT module as well as strategic planning for intended tax modules.

Iain Halliday

Iain Halliday

Iain was called to the Bar in 2022 as a Faculty Scholar, having worked for 8 years as a solicitor. He specialises in public law, including immigration and asylum, retained EU law, human rights and judicial review.

Whilst devilling, Iain gained experience of drafting petitions and answers for judicial reviews and preparing notes of argument and grounds of appeal. During his time as a solicitor, he regularly appeared in the Immigration Tribunal in complex criminal deportation, EEA, human rights, and asylum appeals. He also worked on the famous judgment, relating to citizenship by descent, General for Scotland v Romein (2018) of the UK Supreme Court.

Iain was appointed as a Nominated Presenting Officer by the Office of the Advocate General in April 2022. He is a member of the Immigration Law Practitioner's Association, and of the Law Society of Scotland's Immigration and Asylum Committee.

He reviewed AORA’s interpretations of sections of the Nationality and Borders Act 2022, in particular sections 4L and 17H, and is available to assist in event of a refused application that relied on his interpretations.

Emma Harris

Emma Harris

Emma is an experienced immigration, asylum and nationality law specialist. She advises on complex legal issues and routinely appears in the First-Tier and Upper Tribunals on appeals and in public law proceedings. Increasingly she is also instructed in cases progressing to the Court of Appeal. Emma provides advice and drafts grounds of appeal at all levels.

In immigration law more generally, Emma assists and advises on applications within the points-based system, drafts applications for administrative review and appears regularly in appeals on Article 8 and EEA matters.

Emma has a particular passion for nationality law, and has experience in advising as well as representing on public law nationality and statelessness matters. She has helped to set up a new Windrush legal clinic, advising and assisting on a pro bono basis where clients have been affected by the Windrush Scandal on the question of immigration status, nationality and the availability of compensation.

Emma worked closely with our team of experts to ensure a defendable interpretation of guidance and policy was in place for the Nationality and Borders Act 2022, particularly sections 4L and 17H. Emma is available to assist with an AORA-refused application that relied on her interpretations.



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