Paul Bray

Areas of expertise

Corporate tax; business tax; owner-managed SMEs; construction industry scheme (CIS); property and construction.



Paul joined Smith & Williamson’s Bristol-based business tax team in 1996. He looks after a varied portfolio of clients throughout the UK.
A member of our business outsourcing services team, he provides tax support and guidance from owner-managed SME’s up to full outsourcing options for larger entities.
Paul also has considerable experience of advising on property matters and the CIS, regularly providing consultancy advice to UK and overseas clients and contacts.


Notable achievements

  • Responsible for the UK tax affairs of a large overseas group involving UK tax compliance, expansion structuring, international advisory and the treatment ofincoming secondees.
  • Has seen several family-owned businesses into their second or third generation, providing over 20 years of service to some.
  • Has led several successful appeals to HMRC in relation to CIS issues.
  • Regularly speaks at internal and external events and contributes articles to the industry press.


Professional qualifications/memberships

Member of the Chartered Institute of Taxation (CIOT) and a Fellow of the Association of Tax Technicians (ATT).


You can find Paul at:

  • Bristol



  • Business tax

Contact us

Paul Bray profile image
Paul Bray

Partner Bristol +44 (0)117 376 2169

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