Angelo Chirulli

My lessons are designed for professionals who want to understand international taxation at a genuinely technical and practical level, rather than simply memorising rules for exams or compliance purposes. The approach is heavily advisory-oriented and reflects the way complex cross-border tax matters are analysed within Big 4 and international law firm environments.

I teach International Tax, UK Corporate Tax, Personal Tax, Residence & Domicile, Trusts, Inheritance Tax, SDLT and cross-border structuring, with particular focus on UK–Italy matters, OECD principles, treaty interpretation, and real-world advisory work.

The format of the lessons depends on the objective of the student:

ADIT preparation and technical exam support
Professional upskilling for accountants and tax advisors
Practical advisory training for cross-border cases
Advanced mentoring for senior professionals moving into international tax advisory

Lessons are typically delivered online via Microsoft Teams and are highly interactive. I do not teach through passive slide-reading. Instead, sessions are discussion-led, analytical and based on practical scenarios, legislation, HMRC manuals, OECD Commentary, case law, and real client situations (appropriately anonymised).

A typical lesson may include:

Technical explanation of the legislation and treaty framework
Interpretation of OECD principles and HMRC practice
Analysis of practical advisory risks and planning opportunities
Discussion of real-life structures and tax authority challenges
Step-by-step breakdown of complex cross-border cases
Exam technique and scenario analysis for ADIT students
Written advisory methodology and memo drafting techniques

For ADIT students in particular, I focus strongly on:

treaty interpretation,
permanent establishment analysis,
residence issues,
transfer pricing fundamentals,
foreign tax credit mechanisms,
hybrid mismatches,
corporate migration,
and international anti-avoidance principles.

I also spend significant time teaching how to “think like an advisor”, which is often the missing element in traditional tax training.

My professional background includes:

Tax Partner and Head of Tax roles
International tax advisory work across the UK, Italy, UAE and other jurisdictions
Cross-border restructuring and private client advisory
Lecturer experience for the Chartered Institute of Taxation (ADIT)
Experience advising entrepreneurs, HNWIs, groups and internationally mobile individuals
Dual qualification in the UK and Italy

Students generally appreciate that the lessons are:

technically rigorous,
commercially practical,
highly personalised,
and taught by someone actively working on complex international tax matters daily.

I adapt the pace and technical depth depending on the student’s background. Some students prefer a highly structured academic approach; others want a more practical advisory focus with live case analysis. Both approaches can be accommodated.

Where appropriate, I also provide:

technical notes,
reading material,
case studies,
mock scenarios,
and guidance on drafting professional tax advice.

The objective is not only to help students pass exams, but to develop the ability to analyse and manage sophisticated international tax issues with confidence and technical precision.