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Gaynor joined Markel Tax as a VAT Consultant in January 2021. Having qualified as a UK solicitor, she started her VAT career with Arthur Andersen and subsequently worked in the VAT litigation teams at Ernst & Young, Deloitte and the US law firm, Dorsey & Whitney, where she advised clients on all aspects of litigation of VAT appeals (including judicial review) from tribunal through to the higher courts. Following an extensive career break, Gaynor returned to the indirect tax sphere and now enjoys a new focus on VAT consultancy providing a comprehensive service to a wide variety of clients.