New to Practice

Carl Bayley began training as a Chartered Accountant in 1983 with one of the ‘Big 4’ accountancy firms. He qualified in 1986, becoming a double prize-winner in the process, and began specialising in tax.

Carl began the new millennium in January 2000 by launching Bayley Miller Ltd, his own business based in Edinburgh; through which he advises small and medium-sized businesses, landlords and individuals on all taxation and accounting matters.

In 2002, Carl began writing a series of ‘plain English’ tax guides with the aim of helping business owners, landlords and other taxpayers to understand the taxes they face and to make savings wherever legitimately possible. Many professionals also use Carl’s guides, often finding their ‘plain English’ style to be an easier introduction to the subject than more technical texts.

In 2006, Carl’s most popular guide, ‘How to Avoid Property Tax’ became the best-selling ‘print on demand’ publication in the UK.

Carl is a popular speaker on taxation matters and frequently presents to groups of business owners, landlords, and professionals such as accountants, lawyers and surveyors. His highly acclaimed annual ‘Budget Breakfast’ for the Institute of Chartered Accountants has been running since 2002 and has outlasted two former Chancellors of the Exchequer.

In addition to being a recognised author and speaker on the subject, Carl has spoken on taxation on radio and television, including the BBC’s ‘It’s Your Money’ programme and BBC Radio 2’s Jeremy Vine Show.

Carl is a member of the governing Council of the Institute of Chartered Accountants in England and Wales, a member of the Institute’s Tax Faculty Committee and a former Chairman of ICAEW Scotland.

Carl lives in Scotland with his partner Isabel and has four children. His favourite hobby (when he gets the time) is hillwalking: his Munro tally now stands at 57.

Pam Clarke made history by becoming the first female president of the Northern Society of Chartered Accountants (NSCA) – in its 125th anniversary year – 2007. 

Newcastle-born Pam, 55 , is a partner in Gateshead accountancy firm Clarke’s.

Educated at Benwell Comprehensive School and North Tyneside College of Further Education, Pam has a computer science degree from Newcastle University.

After qualifying as a chartered accountant with Robert Miller Tate (Now RMT), in 1991 she started her own practice, which she runs in partnership with tax specialist Peter Cronin.

A past chairman of NSCA’s Tyne & Wear branch, Pam has co-ordinated NSCA’s courses programme for the past 15 years.

She is a member of the Audit Faculty of the ICAEW and of the ICAEW’s Solicitors Group.

Pam is a former chair of the Friends of the Theatre Royal and very much an active supporter.

Keith Proudfoot qualified as a Chartered Accountant in 1978 and has worked in an international practice, a small firm of Chartered Accountants in Consett just as the steel works were closing, and in the property industry.

In 2001 Keith was appointed the first Regional Manager for the 3000 members of the ICAEW in the northern region and subsequently, as the nearest candidate, was given the responsibility of looking after the interests of and raising the ICAEW profile for over 1400 members in Scotland.

Keith has an extensive business support network.  His aim is to help grow the local economy knowing this will help members, wherever they work.

Keith is keen on sport generally and Newcastle United specifically, something which invariably prompts an understanding and sympathetic nod.

CABA Training and events officer