Thomas To, Tax Partner, Insurance

Thomas leads our national insurance tax practice and has over 15 years’ experience of working in the insurance tax sector, including 12 at a Big Four firm. He focuses on international insurance groups, primarily the global speciality market. He works in various areas of tax including compliance, accounting, (re)structuring, cross border transactions, mergers & acquisitions and Automatic Exchange of Information.

His credentials include leading the tax compliance for insurance groups that report in IFRS or UK GAAP, and the preparation of tax balances for statutory reporting purposes including advice on GAAP compliant presentation. Further to this he has advised on international tax issues, including intra-group reinsurance, withholding taxes, permanent establishments and tax residence. 

Thomas is a member of the Institute of Chartered Accountants of Scotland (ICAS).