Having graduated from Tallinn University, Alex moved to London from Estonia in 2018. Around two years ago, after helping his partner with his tax affairs, he was inspired to pursue a career in tax.

So far, Alex has experience across advisory and compliance matters in relation to both domestic and international personal tax. He recently passed his CTA qualification exams and is looking forward to broadening his experience at Simmons Gainsford, having joined our London personal tax team in July 2023.

Welcome to SG, Alex! How are you feeling about joining the firm?
“At SG it will be only my second role in tax, so I am very excited for this next step in my career.”

Now that you’ve joined SG, what are you most looking forward to?
“I am looking forward to meeting and getting to know everyone.”

What are your aims for this year?
“My biggest aim was passing my CTA exams, which I have now accomplished. So, now, I am just aiming to get used to the new systems and be ready for the busy season in this coming December and January.”

If you could make one change in Tax, what would it be?
“I would remove Class 2 NICs as the amount is fairly small but there are too many administrative issues around it which when missed could affect one’s entitlement to the state pension and other benefits.”

Are there any recent cases that have caught your eye?
“Although not strictly a tax case, I find Tulip v van der Laan [2023] EWCA Civ 83 story and potential implications quite interesting. In the case, the Court of Appeal allowed an appeal against a jurisdiction challenge, finding that the argument that bitcoin developers owed fiduciary duties to users had a real chance of success.

The Court did not decide that such a duty existed, only that there was a serious issue that required the facts to be established, so essentially the case boiled down to establishing whether the decentralised governance of bitcoin is a myth.”

Contact details
E: alexander.scharoll@sgllp.co.uk
T: 020 7291 5748