Who are we

3d white people teamThe team at Marble have considerable tax compliance experience and are leading experts in defending cases concerning employment status, agency legislation, IR35, gross payment status and CIS penalties.

As a result, we can ensure that that our clients are protected from employment status challenges from HMRC and can continue to use the services of individuals without the risk of a backlash.

David Smith  – LL.B (Hons), CTA (Fellow)

After working at HMRC as a status inspector many years ago Dave co-founded Accountax Consulting Limited in 1999 with the aim of defending the Construction Industry from HMRC attack.

Over the following years Dave built a reputation as being the ‘go to’ man for companies that had contentious HMRC disputes as he had unparalleled success in defending employment status cases against HMRC. Dave’s victories against HMRC and at the tax tribunals helped refine the law as to when individuals were self-employed. Dave was in fact the first tax adviser to successfully defend an IR35 case at the Special Commissioners in the landmark case of Lime IT v Justin and he went on to defend many others meaning he became the most successful advocate at the Special Commissioners in relation to employment status. Dave’s success at the Tax Tribunals led him to write a series of bestselling text books advising practitioners over the law relating to IR35 and how to defend the position.

Along with his notable victories in cases such as MAL Scaffolding, JL Windows and Parade Park Hotel, Dave was also in the legal team of the widely publicised and important decision in the House of Lords case, Arctic Systems v HMRC.

Dave then joined forces with Sarah and Kye to set up Marble Contracting and co-found TaxAction (providing professionals with access and tax advice from many of the leading authorities in their respective fields).

Sarah Carstens – ATT MAAT

Sarah has a vast amount of experience in defending companies in the construction industry whether it be in relation to employment status, CIS penalties or gross payment disputes. Sarah is also one of the technical directors of RIFT Legal Services and provides consultancy to companies of all sizes in relation to how they engage individuals whether it be that they are employed, self-employed, workers or have their own limited companies.

Prior to setting up Marble Sarah previously worked as a tax consultant and worked at one of the big four accountancy firms before that. She has considerable experience in company compliance issues and has an excellent eye for detail when arguing cases with HMRC.

Kye Burchmore – LL.B (Hons)

Kye has a wealth of knowledge on legislation, case law and litigation ensuring that Marble has the best possible foundation to offer an unrivalled service to its clients. Having completed a law degree and post graduate diploma in legal practice in 2006, Kye moved on to work as a tax consultant specialising in defending employment status disputes, IR35 enquires and expenses legislation challenges.

He is the author of Bloomsbury’s “Off payroll working tax handbook” and has also updated Bloomsbury’s Tax Planning chapter on the agency legislation for the last three years. Kye has also written articles for Taxation, Simon’s Tax Briefing, Tolleys and Accountingweb.

Kye is also the director of Trinity Tax Ltd where he provides tax advice in grey areas of tax such as employment status and IR35.