As the new head of private client services at Deloitte, Nicola Roberts is now responsible for the firm’s market strategy and provision of tax services both domestically and nationally. ‘I have been doing a lot of work in relation to the proposed changes to the taxation for non-domiciled individuals and changes to UK residential property. There is a push to make any sort of structure see-through, so that they will always be under the UK inheritance tax net,’ she says. There has been added frustration over the way legislation has been published and delayed over the past year, with uncertainty over the 2017 Finance Act. Roberts notes ‘change brings uncertainty and individuals and businesses like things to be clear and certain’.