Nigel Clay

Nigel is one of the UK’s leading advisers on international and UK taxation. Previously, he was Senior Principal Inspector of Taxes, responsible for setting up the legislation, implementation and running of the UK withholding tax system for non-resident sportsmen and entertainers.

Prior to his departure in 1988, he set up the Foreign Entertainers Unit within the Revenue. In 1988 he was the co founder of a London firm of Chartered accountants specialising in sport, film and entertainers and has enjoyed a successful career in practice since.


Dan Clay

Since Graduating in 2001, Dan has worked for Chartered Accountancy firms in both London and Cheltenham. Having passed his tax qualifications in 2003, he has dealt with a large portfolio of individual and corporate tax compliance, planning and international tax matters for sports, film, entertainers and other individuals and businesses.


Richard Smethurst

Richard Smethurst is our Director of Tax Services and has over 14 years experience as a tax advisor working in specialist tax firms. He is a member of The Chartered Institute of Taxation, having passed their examinations in 2003. During the course of his career Richard has had wide exposure to the different forms of UK taxation. In the last several years Richard has concentrated on providing tax planning advice to business owners and entrepreneurs.

Richard’s experience in many forms of taxation enables him to advise on both the personal and corporate tax implications of events during the life cycle of a business. Richard has also advised many clients on international and offshore tax planning issues, including bespoke offshore structuring for clients with overseas interests.

Since joining Clay & Associates, Richard has used his experience to advise our clients in the film, entertainment and sports industries. Richard also continues to provide business tax services to clients outside of these niche areas.


Ian Bailey

Ian has spent the majority of his professional life in general practice, developing experience in many industry sectors. He has also spent time acting as a financial controller in industry so also understands the pressures & issues involved in running your own business. Ian is a member of the ICAEW and has previously been a qualified auditor. He has experience in dealing with large multi-nationals and the smallest of businesses and most things in-between.

As our Head of Accounts, Ian is responsible for the smooth running of the accounts department, developing business relationships and advising on technical matters regarding company  accounting matters.


Nick Parkinson

Since graduating from the University of Birmingham with an honours degree in Accountancy & Finance in 2006 Nick went straight into a career in tax with a specialist Sports & Entertainment firm, working across all areas of tax including Corporate Tax, Investigations and Personal Tax. In 2007 he became a full member of the Association of Taxation Technicians.

Nick joined Clay & Associates Ltd in 2009 as a Personal Tax Consultant and went on to head up the Personal Tax department. In 2012 he became a full member of the Chartered Institute of Taxation. He is now Senior Tax Manager and heads up the Film & Entertainment team, responsible for all of the in front of camera reduced withholding tax rate applications as well as the behind camera tax filings.

He specializes in the following areas:

• Film, TV & Media tax planning
• Personal tax compliance and tax planning
• TV & Film production companies
• Residency advice
• International Tax and Tax Treaties