Icebreaker Tax Avoidance Scheme

README.md

Researching the Icebreaker Tax Avoidance Scheme

This has been in the news recently, with coverage focussing on Gary Barlow and his bandmates in Take That. The following article does a reasonable job of trying to break down what is clearly a complex case.

http://www.ibtimes.co.uk/take-that-tax-avoidance-how-gary-barlow-howard-donald-mark-owen-dodged-hmrc-1448258

Looking beyond the media angle of "National Treasure Gary Barlow is a tax dodger", I wanted to see what the extent of this scheme was, and the results were surprising.

The Decision

These kinds of cases are played out in the Tribunals system (UK courts) with the case being heard first in a lower tier tribunal and then (if appealed) in an upper tribunal. In this "Icebreaker" case it was surfaced in the media in 2012 after the first hearing and then given more coverage in recent weeks after the appeal. To get an idea of the timescales involved, this case concerns a scheme going as far back as 2003 (the formation of "Icebreaker Management Services Limited") which has only reached a decision over 10 years later.

If you're feeling really keen, you can read the 150 page pdf of the decision here: http://www.financeandtaxtribunals.gov.uk/judgmentfiles/j7741/TC03545.pdf

How many people were using this scheme?

By my estimates, around 990 people were named as directors in companies that appear to be related to this scheme. Some well known names include:

• GARY BARLOW
• HOWARD PAUL DONALD
• MARK ANTHONY OWEN
• TERENCE FREDERICK VENABLES (former England manager)
• COLIN RAY JACKSON (GB sprinter and BBC presenter)
• GABRIELLE NICOLE LOGAN (presenter)
• JAMES MICHAEL YORRICK OLIVER (former Mayor of London)

Noteworthy though these are, I don't want to fall into the trap of the typical media analysis as its easy to lose sight of the vast scale of this scheme. Nearly 1000 wealthy individuals had their tax bills tailored to their "requirements", in a case which took nearly 10 years to be ruled as unlawful. Now HMRC are going to start the lengthy process of reclaiming the tax due, but it will no doubt be a significant effort (at taxpayers expense). It's a lot of money that the government could have done with during a deep recession.

The other point I want to note is that this scheme appears to be a "culture" problem in the finance industry. I can believe that many people want to minimise their tax liability, but these kinds of schemes are only open to a certain tier of society. They require a "buy-in" (around £200k), with up 7% of the tax gain charged as fees. The range of professions apparent in this list suggests that this kind of scheme spreads by word of mouth. I've noticed traders, dentists, property developers and directors in the small sample of names that I've googled. You can easily see people saying to each other on the golf course "I've just got onto this great tax scheme, you should take a look..."

The problem is that if people are signing up to a tax scheme, they should be feeling uneasy. I think the popularity of these schemes suggests that in recent years this hasn't been a concern. Landmark cases like this go a long way to addressing this, but I think we also need to make people aware that transparency in the UK is among the best in the world and they are one Google search away from a PR headache.

On Gary Barlow

I started out with the opinion that he was probably the victim of some bad advice which has landed him in a mess. After looking into this I'm not so sure. An article following the original hearing in 2012 has an alleged quote from an Icebreaker employee to an undercover reporter:

They (Take That) don't like paying the Taxman

http://www.pressawards.org.uk/userfiles/files/Winners2012/entries-30120825-01851.pdf

Mr. Barlow's involvement in the "Mercury" scheme suggests this is not his first time, and that he would have been aware of the risks involved.

Also, the timing of the "When Corden met Barlow" programme struck me as odd. Here we have a show in a previously untested, one off format with an emphasis on the emotional content. The scheduling also seems odd given that he isn't in the middle of any particular press push on an album, single or tour. I can't help thinking that this tribunal decision was a known date in the diary, and the programme was commissioned to mitigate this bad PR.

Methodology

NB. I work for OpenCorporates, but this is my own research which I am taking responsibility for. All views my own etc. Using OpenCorporates I created a "Corporate Grouping", which is a loose group of companies curated by users - https://opencorporates.com/corporate_groupings/Icebreaker.

I found the companies by searching for "Icebreaker LLP" (which also found companies which were previously named "Icebreaker 7 LLP" and so on), and also for LLPs with "LOTHBURY FINANCE LIMITED" as a director.

The initial members of Icebreaker 1 were Polar Associates Limited and 
Resolute Finance Limited, which have also been the initial members of several of 
the other Icebreaker Partnerships; in some cases the initial members were instead 
Basinghall Limited and Lothbury Finance Limited.

Page 15 - point 47

I can't be sure that all these companies were participating in the Icebreaker scheme, but it looks highly likely. I welcome clarifications or corrections on this.

Using the command line and the shell program jq I ran the following command to get all the directors association with my corporate grouping:

curl -O https://api.opencorporates.com/v0.3/corporate_groupings/Icebreaker | jq '.["results"]["corporate_grouping"]["memberships"] | map(.["membership"]["company"]["company_number"]) | map(@text "https://api.opencorporates.com/v0.3/companies/gb/\(.)") | .[] ' | jq '.["results"]["company"]["officers"] | map(.["officer"]["name"]) | .[] ' | sort | uniq >> icebreaker_directors.csv

This nasty one-liner assumes all the companies are located in Great Britain (which they are in this case), and after querying the OpenCorporates API saves all the named directors into a csv file.

possible icebreaker names

" BASINGHALL LIMITED"
" C & P REGISTRARS LIMITED"
" C & P SECRETARIES LIMITED"
" LOTHBURY FINANCE LIMITED"
" POLAR ASSOCIATES LIMITED"
" RESOLUTE FINANCE LIMITED"
"AATESH POPAT AMLANI"
"ABDOU WAHAB KANE"
"ABHAY SHAH"
"ABISHEK SHONE"
"ACHIN TRAUT"
"ADAM DIXON"
"ADAM DOUGLAS MORTIMER GRANT"
"ADAM RICHARD DOWSETT"
"ADRIAN AVI YELLON"
"ADRIAN GREY"
"ADRIAN JACQUES"
"ADRIAN MICHAEL LAWRENCE"
"AIZAZ SHAIKH"
"AL-HAZEN NIZAM HAMID"
"ALAN EDWARD DAVID PATTERSON"
"ALAN PETHERBRIDGE"
"ALAN SPEIGHT"
"ALAN ZAGURY"
"ALEJANDRO VIDE-CARBONI"
"ALEXANDER BARRETT"
"ALEXANDER DURIEZ"
"ALEXANDER LULWORTH KING"
"ALEXANDER NICHOLAS ROLLE"
"ALEXANDRE JAMES LINDSAY"
"ALEXANDRE TALMON"
"ALEXEI JILSTOV"
"ALEXIS RENARD"
"ALI GHAFFARDOUR"
"ALISDAIR MICHAEL GAYNE"
"ALISTAIR FRASER SMITH"
"ALLAN JONES"
"ALLAN KENNETH PEACOCK"
"ALLAN MICHAEL DEASY"
"ALPESH MANJUBHAI PATEL"
"AMIT KOSHAL"
"AMIT KOTECHA"
"AMRITPAL SINGH JOHAL"
"AMRITPAL SINGH MARWAY"
"ANDERS BENGT KRISTIAN GUSTAFSSON"
"ANDREAS SYMEOU"
"ANDREI VEITMAN"
"ANDREI YAKOVLEV"
"ANDREW ALLISTER KNOTT"
"ANDREW CAMERON JOHNSON"
"ANDREW CHRISTOPHER TOWNSEND"
"ANDREW FRANCIS HINDE"
"ANDREW GERALD SMITH"
"ANDREW GILES SPEERS"
"ANDREW GRAHAM FOWLER"
"ANDREW GRATRIX BENNISON"
"ANDREW JOHN ANTHONY HARDING"
"ANDREW JOHN COOK"
"ANDREW JOSEPH MEE"
"ANDREW KEITH DAVIES"
"ANDREW MARCUS GALLOWAY"
"ANDREW MARSHALL HALMER"
"ANDREW MARSHALL"
"ANDREW MICHAEL WHITELEY"
"ANDREW MORTIMER"
"ANDREW PAUL GOULDEN"
"ANDREW PHILIP ROSSON"
"ANDREW RICHARD THREADGOLD"
"ANDREW ROBERT APPS"
"ANDREW ROBERT NICHOLSON"
"ANDREW ROBERT THORNHILL"
"ANDREW THEODOSSI"
"ANDREW VICTOR SACRE"
"ANDREY KUKHNIN"
"ANGELA OSBOURNE"
"ANGELA PEACE"
"ANNE GREW"
"ANSHUL PANGORA"
"ANSHUL PANGOTRA"
"ANTHONY DAVID CLARK"
"ANTHONY DAVID CLAYSON"
"ANTHONY DUYCK"
"ANTHONY JAMES WILLETTS"
"ANTHONY JOSEPH OH"
"ANTHONY ROY ANDREWS"
"ANTHONY WAYNE MAXIMCHUK"
"ANTHONY YORK MEAD"
"ANTON HONG"
"ANUJ SURENDRA PATEL"
"ANUP GOVIND LADVA"
"ANUPAM GUPTA"
"APOSTOLOS ZACHARATOS"
"ARASH NASERI"
"ARISTEIDIS STAMOULIS"
"AROON DHOOT"
"ASIF MOHAMED BODA"
"ATHOLE TOSH STILL"
"ATIF KHAN"
"AZAD EYRUMLU"
"AZIZ AHMAD HAFIZ"
"BAIRAM VALIYEV"
"BARBARA RUTH RHYMAUN"
"BARCLAY CREASEY"
"BARRY CHRISTOPHER KELLY"
"BARRY CLIVE KNIBBS"
"BARRY FRANK FRY"
"BARRY JOHN LLEWELLYN"
"BARRY NEILSON"
"BASINGHALL LIMITED"
"BELINDA BANKS YOUNG"
"BELINDA CHRISTIAN WHEELER"
"BENJAMIN GRINDLEY"
"BENJAMIN JOEL CRYSTAL"
"BENJAMIN MICHAEL MCCORKILL"
"BERNARD PEARSE CULLEN"
"BERNARD SHINMEN AHKONG"
"BERNARD SOLOMON VERBY"
"BOBBY CHADA"
"BRENDAN PETER CLUFF"
"BRENDAN THOMAS MONTEIRO"
"BRETT WATKINS"
"BRIAN CHARLES WYNNE GRIFFTHS"
"BRIAN HALVORSEN"
"BRIAN HEALY"
"BRIAN KANE"
"BRIAN RONALD KIDNEY"
"BRUCE CAMPBELL RAYNER"
"BRUNO CHARLES REX BERRY"
"BRUNO MOMONT"
"CALLUM DURRAN"
"CARL MANHEM GUSTAF"
"CARLO ENRICO BREEN"
"CAROLINE ELLEN SKOYLES"
"CAROLINE JANE HAMILTON"
"CASPER CHARLES SHAND KYDD"
"CATHARINA SAPONAR"
"CEMIL GURSEL"
"CHANTAL ANNE MARIE REED"
"CHARALAMBOS CHARALAMBOUS"
"CHARLES ANTHONY CRICK"
"CHARLES EDMUND GILLERY COZENS"
"CHARLES EDWARD JAMES HOLMDEN"
"CHARLES FRECHEVILLE"
"CHARLES GRANVILLE LUCAS"
"CHARLES HAYES"
"CHARLES HENRY REESE"
"CHARLES MCAULEY"
"CHARLES MILL"
"CHARLES ROBERT LOWE"
"CHETAN TAILOR"
"CHRISTIAN HAMBERGER"
"CHRISTOPHE BAGOT"
"CHRISTOPHER ANTHONY ROADS"
"CHRISTOPHER ARTHUR RUSHTON"
"CHRISTOPHER CHARLES PARK"
"CHRISTOPHER CHARLES PILOT"
"CHRISTOPHER DAVID CLAYHILLS-HENDERSON"
"CHRISTOPHER DAVID JOHNSTON"
"CHRISTOPHER EDWARD MITCHELL"
"CHRISTOPHER ELVIS KWAKU VONDEE"
"CHRISTOPHER ERSKINE MANFIELD"
"CHRISTOPHER FAIRFAX"
"CHRISTOPHER HAWES"
"CHRISTOPHER HOWARD LEWIS"
"CHRISTOPHER IAN JACKSON"
"CHRISTOPHER JAMES BLEE"
"CHRISTOPHER JAMES RUSE"
"CHRISTOPHER JOHN HUCKLE"
"CHRISTOPHER KYRIACOU GEORGIOU"
"CHRISTOPHER NICHOLAS WOZNIAK"
"CHRISTOPHER NORMAN GROCOTT"
"CHRISTOPHER OSBORNE"
"CHRISTOPHER PAUL RANN"
"CHRISTOPHER ROBERT PRYDE"
"CHRISTOPHER STEELE JAMIESON"
"CHRISTOPHER STEVEN WILLANS"
"CHRISTOPHER WILKINSON"
"CLEMENS CALICE"
"CLEMENS DIRK BAADER"
"CLIVE GRAHAM LORD"
"CLIVE WILFRED ESMOND PONSONBY"
"COLIN DAVID CAMPBELL"
"COLIN RAY JACKSON"
"COLIN WALSH GRAHAM"
"CRAIG ANDREW YELLAND"
"CRAIG JOHN HUMPHREYS"
"CRAIG MARTIN HUGHES"
"CRAIG WALL"
"CRAIG WEBSTER"
"CYRUS JONATHAN SHABI"
"DAMIAN PATRICK RATTGAN"
"DAMIAN RATTIGAN"
"DAMIAN RUSSELL WALTON"
"DAN BEINY"
"DANIEL BARRIE CRUICKSHANKS"
"DANIEL BENJAMIN KEELING"
"DANIEL GUY WILLIAM MARTIN"
"DANIEL LEE JAMES"
"DANIEL WILLIAM DUCHAR GUNDY"
"DATTAKUMAR KUNDE"
"DAVID ALEXANDER DE LANOY HEIJER"
"DAVID ALEXANDER THEYS"
"DAVID ANDREW PEDLEY"
"DAVID BRYDEN"
"DAVID CHARLES SIMMONS"
"DAVID CHEVANCE"
"DAVID CHRISTOPHER GOODWIN"
"DAVID COLCHESTER TRURAN"
"DAVID CRAWFORD"
"DAVID EIRIAN HUMPHREYS"
"DAVID GLYN BISHOP"
"DAVID HENRY WILLCOX"
"DAVID HUGH HALLPIKE"
"DAVID JACKSON"
"DAVID JAMES BENTLEY"
"DAVID JAMES ROSS"
"DAVID JEAN BAPTISTE CAVALLERO"
"DAVID JOHN MURPHY"
"DAVID JOHN REED"
"DAVID JOHN SPRINGALL"
"DAVID KNIGHTS"
"DAVID LESLIE EMANUEL"
"DAVID LLOYD ROBERTS"
"DAVID MICHAEL ANDREWS"
"DAVID MORGAN"
"DAVID MORTON HODGSON"
"DAVID PETER PATTEN"
"DAVID PREISS"
"DAVID QUINN"
"DAVID RHYDDERCH YOUNG"
"DAVID RYAN"
"DAVID SHELTON"
"DAVID STUART FORD"
"DAVID WALTER FAIRCLOUGH"
"DAVID WAYNE BEVAN"
"DAVID YOUNG"
"DAVINDER SINGH JAMUS"
"DEAN CHEESEMAN"
"DEBORAH ANNE HODD"
"DEBORAH JANE BALDWIN"
"DEEPAK KOSHAL"
"DENNIS LOCKHART MORGAN"
"DEON VLOK"
"DEXTER ROBERT GREGORY BROWN"
"DIANA CAROLINE MCCORMICK"
"DIARMUID CONOR LAVERY"
"DIMITRIS FLAMOURIS"
"DIPAK THAKRAR"
"DIRK POSTHUMUS ANTHONY"
"DIRK WERNER"
"DIVYASH AERVIND PATEL"
"DOMINIC KEAN MALONE"
"DOMINIQUE JOORIS"
"DONALD GEORGE COWLING"
"DREW SCOTT EDWARD"
"DUDLEY JOSEPH HAWTHORN KNIGHT"
"DUNCAN JOHN RICHARDSON WALES"
"EDWARD JOHN HAROLD ARCHER"
"EDWARD RICHARD COULSON"
"EDWARD RICHARD MONCRIEF"
"EDWARD ROBIN MOODIE"
"ELFREDA ADWOA AKOTO GYAMERAA BOYDE"
"ELIZABETH JANE BOULT"
"ELVAN BARIN YUCEMEN"
"EMMANUEL LAZANAKIS"
"EMMANUEL RICHARD PEZIER"
"EOIN ANGUS MURRAY"
"ERIC MICHEL FALCAND"
"ERIK ANDREAS NASVIK"
"EVE BABARA PREGON"
"EVGENY MONAKHOV"
"FABRIZIO MACCALLINI"
"FERGUS JOHN MACKIE"
"FERNANDO DELGADO NEVARES"
"FIONA CHRISTINA ROBERTS"
"FLEMMING BENDSEN"
"FRANCIS PETER JAMES SCRIVEN"
"FRANCOIS XAVIER BOUTLLIER"
"FRANK JEROME GERARD MOROTTI"
"FRASER TUSLER"
"FREDERIC LEGMANN"
"FREDERICK DOMINIQUE PONZO"
"FREDERICK FRANCIS COOPER"
"GABRIELLE NICOLE LOGAN"
"GARETH HUGHES"
"GARETH JOHN WILLIAMS"
"GARETH JONES"
"GARETH MARTIN MORGAN"
"GARETH MCAULEY"
"GARETH RHIDIAN"
"GARETH WYNFFORDD EUROF DAVIES"
"GARRY PAUL DOWLING"
"GARRY ROWLANDS"
"GARY ANTHONY HAINSWORTH"
"GARY BARLOW"
"GARY DAVID PAULIN"
"GARY STUART PRIOR"
"GARY WILLIAM JAMES"
"GAVIN MANEROWSCI"
"GAVIN QUAYLE LAUNDER"
"GAVIN ROBERT FERRIS"
"GAWAIN JOSEPH KING"
"GEOFFREY PATTISSON BOULT"
"GEORGE ABRAHAM KALLARACKAL"
"GEORGE ADAM ROBERT DRUTTMAN"
"GEORGE CHRISTOU SAVVA"
"GEORGE DARRELL ROMER"
"GEORGE DONALD DUNCANSON"
"GEORGINA MARY O'CALLAGHAN"
"GEORGIOS SITTAS"
"GERARD BLACKBURN"
"GIANLUCA GERA"
"GILLIAN LANCASTER"
"GILLIAN NINA RUTHERFORD"
"GLENN PETER HARRIS"
"GLYN SELWYN WILLIAMS"
"GRAEME JAMES ALEXANDER KEITH"
"GRAHAM CRAMPTON BAILEY"
"GRAHAM JOHN FORSDYKE"
"GRAHAM JOHN PITCHER"
"GRAHAM PRINCE"
"GRAHAM RAYMOND WILSON"
"GRAHAM RICHARD BUCKLEY"
"GRAHAM WILKINSON"
"GREER WOOD"
"GREGORY BUNN"
"GREGORY THOMAS STEWART"
"GRIFFIN JAMES PARRY"
"GUILLAUME DIDIER JEAN BARRIER"
"GUILLAUME SOLOMAN"
"GURPRAM SINGH LIDDER"
"GURSHARAN JIT SINGH RANDHAWA"
"GUY VERNON MORGAN"
"HAFEEZ KHAN"
"HAROLD AEXANDER JOANKNECHT"
"HELA SHAMASH"
"HELEN MARY LEE"
"HEMANT AMBALAL PATEL"
"HEMANT KUMAR"
"HENRIK ESKIL RENSTTROM"
"HENRIK RENSTROM"
"HIRAN PATEL"
"HO KAI CHAN"
"HOCKHAM SINGH SUTHI"
"HOWARD ANTHONY GROSS"
"HOWARD JAMES OLIVER SMITH"
"HOWARD PAUL DONALD"
"HOWARD SIMON SKOYLES"
"HUGO EDWARD WILLIAM ROBINSON"
"HUGO PIERRE ALBAN ROGER PICCA"
"HUW GILES OWEN THOMAS"
"IAIN ALEXANDER MACKAY"
"IAIN WILLIAM WALES"
"IAN CHARLES WRIGGLESWORTH"
"IAN CHRISTOPHER STONE"
"IAN DAVID BOWER"
"IAN FISHER"
"IAN GRIFFITHS"
"IAN JAMES SIMES"
"IAN LAWRENCE HANSON"
"IAN MICHAEL WALKER"
"IAN RICHARD DYBLE"
"IAN ROBERT FRASER"
"IAN SCOTT"
"IGOR SMIRNOV"
"IMRAN ZIA MALIK"
"INDERPREET PAL"
"IOANNIS VERGADOS"
"IVAN MARCINKO"
"JACO CRAIG"
"JACOB FRANCOIS SMIT"
"JAMES DANIEL FOWLER"
"JAMES DUMBELL"
"JAMES HUGHAN-RAY"
"JAMES IAN CHARLES BUCHANAN"
"JAMES JONATHAN CHATAWAY"
"JAMES LLEWELLYN MILES MORGAN"
"JAMES MARK CHAPMAN"
"JAMES MATTHEW CASHMORE"
"JAMES MICHAEL YORRICK OLIVER"
"JAMES OLIVER STEEL"
"JAMES ROBERT CASTELL"
"JAMES ROBERT CHARLES GOLDSMITH"
"JAMES SCOTT HARRIS"
"JAMES WILLIAM RODNEY PEYTON"
"JAN PUDIL"
"JANE LESLEY CLARK"
"JASBIR SINGH MALHI"
"JASON DREWETT"
"JASON JAMES DREWETT"
"JATIN PATEL"
"JAYESH KOTECHA"
"JAYESH KUMAR PATEL"
"JAYNE CINDY JOY COLLINS"
"JEAN-PHILIPPE LOUIS"
"JEFFREY LEADLEY YOWARD"
"JEFFREY SHERER"
"JENNIFER DAVIS PARMAR"
"JEREMY BADMAN"
"JEREMY BRUCE RICHARDSON"
"JEREMY DAVID STONE"
"JEREMY DYKES"
"JEREMY GRAEME FRANCIS LOW"
"JEREMY LASCELLES"
"JEREMY LIONEL LAMBERT SMART"
"JESUS ALBERTO AMADORI CARILLO"
"JOANNE HUMPHRIES"
"JOCELYN EMMA MACDONALD MILLER"
"JOERG MAERTIN"
"JOHANNES JACOBS VILJOEN"
"JOHN ADAM CHALMERS"
"JOHN ALEXANDER YULE"
"JOHN ANDREW HEALY"
"JOHN ANDREW KIELY"
"JOHN ANDREW MCCLURE"
"JOHN ANTHONY SHARP"
"JOHN ANTHONY TANSEY"
"JOHN ARNOLD SALMON"
"JOHN DAVID STUNELL"
"JOHN DYER LUMLEY"
"JOHN FREDERICK BIRD"
"JOHN FRENCH STEBBING"
"JOHN GEORGE NORMAN DUTHIE JACKSON"
"JOHN GERARD RICHARDSON"
"JOHN GODLEY"
"JOHN GRAHAM MACKENZIE"
"JOHN HELME"
"JOHN HOUGHTON"
"JOHN JAMES KNOWLES"
"JOHN JOSEPH PATERSON"
"JOHN LINTON"
"JOHN MEREDYDD ROBERTS"
"JOHN MICHAEL HARRISON"
"JOHN PAUL KERSSE"
"JOHN PHILIP HARRISON"
"JOHN PHILIP MCKEON"
"JOHN PORTER"
"JOHN REGINALD MALET DE CARTERET"
"JOHN SAWYER"
"JOHN STANLEY MATHER"
"JONATHAN ANTHONY ROBERT SWINNEY"
"JONATHAN CHARLES BARRETT"
"JONATHAN DAVID ALEXANDER"
"JONATHAN HENRY DURDEN"
"JONATHAN JAMES CARLTON HAY"
"JONATHAN KINGSLEY BORRILL"
"JONATHAN MARK BATHARD SMITH"
"JONATHAN PETER WILD"
"JONATHAN STEPHEN MOSS"
"JONATHAN WILLIAM MCCORMICK"
"JONATHON EDWARD ALLUM"
"JONATHON PUGH"
"JOSE ROMMEL SOUZA"
"JOSE RONNEL SOUEA"
"JOSEPH GORDON RADMORE"
"JOSEPH MCAUFIELD"
"JOSEPH PIERS DOMINIC ROBSON"
"JOSEPHINE JUNE ROWLEY"
"JULIAN ALBERT LESLIE"
"JULIAN ALISTAIR JEREMY DYE"
"JULIAN ANDREW MANUEL"
"JULIAN DAVID DODDS"
"JULIAN GUI MACEDO"
"JULIAN HINCE"
"JULIAN JONATHAN MORSE"
"JULIAN MARK HORTON"
"JULIAN PAUL WARD"
"JULIAN RICHARD HENRY MYLCHREEST"
"JULIAN TIMOTHY SWAYNE"
"JULIE ANN GOODFELLOW"
"JULIEN FRANCOIS ALEXANDRE SECOND"
"JULIEN JACQUES LOUIS MARESCHAL"
"JUNE PATERSON"
"JURGEN HEPPE"
"JUSTIN SOUTHGATE"
"JUSTINE JAYNE ELIZABETH DOBBS-HIGGINSON"
"KALPESH KATECHIA"
"KAMIL MARIA DIMMICH"
"KAMLESH GAUTAM"
"KANESH MASHRU"
"KAREN DOE"
"KAREN GIBSON"
"KARL JONATHAN MARTIN"
"KARL PRYCE JOHNSTON"
"KARL STEWART HUGHES"
"KARLHEINZ WIELAND"
"KATHERINE FRANCES FORD"
"KATY MARISSA FORSYTH"
"KAUSHIK RUDRA"
"KEITH ANDREW WOZENCROFT"
"KEITH HOWARD GARBER"
"KEITH PARIS MORGAN"
"KEITH WILLIAM MARZETTI"
"KENNETH JOHN ROWLEY"
"KENNETH MARTIN TOWERS"
"KERIM RICHARD DERHALLI"
"KEVIN BARRY BYRNE"
"KEVIN BROPHY"
"KEVIN DOYLE"
"KEVIN FOLEY"
"KEVIN GORDON ADAMS"
"KEVIN SHASTRI SINGH"
"KEVIN YOUNG"
"KHURAM CHAUDHRY"
"KIERAN EUGENE O'DRISCOLL"
"KIRTI PATEL"
"KRIS VAN BROEKHOVEN"
"KULVINDER SINGH LALL"
"LARRY SETH LEVIN"
"LARS ALMQUIST"
"LAURENT GUYOT"
"LAWRENCE EDMUND IAN WALLER"
"LAWRENCE HAWCROFT"
"LAYLA FAYE SMITH"
"LEON ANGEL"
"LEONARD D'CRUZ"
"LEONARD MELVYN SHAPIRO"
"LIANG JORDAN"
"LINCOLN JOSEPH HIRST"
"LINDA LORRAINE NIEDERLAS"
"LISA VICTORIA THOMAS"
"LORINDA HANLIE PIETERSEN"
"LOTHBURY FINANCE LIMITED"
"LUCA VICENTINI"
"LUDO MARK JAMES MACKENZIE"
"LUKE BARNABY KERR"
"LUKE JOHN KOTCHIE"
"LYNN FERGUSON"
"MALCOLM GEORGE KAVDER"
"MALCOLM JASON EVANS"
"MALCOLM JOHN PATRICK"
"MALCOLM ROBIN SWIFT"
"MANISH PATEL"
"MARC ANDREW BISHOP"
"MARC ANNDREW DUNCAN"
"MARC DAVID SELZER"
"MARC UWE JANTZEN"
"MARCUS JULIAN LOCKE"
"MARIOS KYRIAKI PATTIHIS"
"MARK ALAN SMITH"
"MARK ANDREW HARVEY"
"MARK ANTHONY CLEMENTS"
"MARK ANTHONY OWEN"
"MARK AUSTIN SALIBA"
"MARK AYLWIN TURNER"
"MARK BECKER"
"MARK DUNCAN WILLIAMS"
"MARK JARVIS"
"MARK JOHN FORTY"
"MARK JONATHAN HARRISON"
"MARK LOWINGS"
"MARK RICHARD ALLPRESS"
"MARK STUART GRANT"
"MARK STUART HUTCHINSON"
"MARK TAYLOR"
"MARK THOMSON"
"MARK TOONE"
"MARK WILLIAM DE LA HAYE LEWIS"
"MARK WRIGHT"
"MARTIN ALAN BURGESS"
"MARTIN CHARLES ROWLANDS"
"MARTIN HARTMANN"
"MARTIN JOHN PHIPPS"
"MARTIN MORTON"
"MARTIN PERRY"
"MARTIN SHAHRIAR ATTARIANI"
"MARY DOROTHY MURPHY"
"MASSIMO AMATI"
"MATHIAS WESTLING"
"MATHIAS WIELAND"
"MATTEO LORENZINI"
"MATTHEW BROOKS"
"MATTHEW COX"
"MATTHEW GEORGE BUTCHER"
"MATTHEW JAMES WILLIAMS"
"MATTHEW JOHN FLOWER"
"MATTHEW JOHNSON"
"MATTHEW JOSEPH TURNER"
"MATTHEW POWER"
"MATTHEW READ"
"MATTHEW RICHARD JAMES FROGGATT"
"MATTHEW TOSSELL"
"MATTHEW VICTOR WALLIS"
"MAURCIO NOE"
"MAURICE LEON FAULL"
"MAXWELL JOHN BURT"
"MELISSA CHEN WADE"
"MELISSA CHENWADE"
"MICHAEL BARRY OEHM"
"MICHAEL DAVID DOBSON"
"MICHAEL GERALD MEADE"
"MICHAEL NEIL PEDEN"
"MICHAEL NORMAN WOOD"
"MICHAEL RICHARD O'DWYER"
"MICHAEL SHADWELL"
"MICHAEL SPENCER-SMITH"
"MICHAEL STELIAROS"
"MICHAEL STEPHEN MCHUGH"
"MICHAEL STUART EVE"
"MICHAEL THOMAS GUINEY"
"MICHAEL THOMAS HOWARD"
"MICHAEL WILLIAM JOYNSON"
"MICHAEL WOLFGANG MULLER"
"MICHELLE YOGARAJAH"
"MILES FERGUS LEONARD"
"MILES JOULE STOVOLD"
"MIRIAM HELEN STANTON"
"MONICA REINACH"
"MORRIS CLIVE"
"MUHAMMAD ALI GULFARAZ"
"MUNIR HUSSAIN"
"MURRAY BREMNER"
"MUSTAFA KHALID"
"MUSTAPHA ZAHI"
"NADIR MEHADJI"
"NAM HUNG QUACH"
"NARESHKUMAR MISTRY"
"NASIR AHMED ZUBAIRI"
"NASRIN KHAN AWAL"
"NATALIE EVE BUCKLEY"
"NATHAN PHILIP SAGE"
"NAVNIT SINGH CHANA"
"NEIL ARTHUR BARRON"
"NEIL BARRY SOLOMONS"
"NEIL BERNARD LEWIS"
"NEIL BRIAN TAYLOR"
"NEIL DAVID CARTER"
"NEIL DAVID HUTCHINSON"
"NEIL JOHN MCCORMICK"
"NEIL MACFADYEN"
"NEIL RICHARD OSBORNE"
"NEIL THOMAS BILTON"
"NICHOLAS ALLEN HOLTBY"
"NICHOLAS CHARLES TYRWHITT WHEELER"
"NICHOLAS CLAYDON"
"NICHOLAS DAVID GARNER"
"NICHOLAS DAVID GATFIELD"
"NICHOLAS DAVID HORNE"
"NICHOLAS DAVID PELMONT"
"NICHOLAS JAMES BARRE"
"NICHOLAS WALL"
"NICOLA FERRARINI"
"NICOLA JANE MERSON"
"NICOLAS JAMES SIMPSON"
"NICOLAS LIPOVSKY"
"NICOLAS MONTERO FROLICH"
"NIGEL JOHN STAFFORD"
"NIGEL MARK PRICE"
"NIGEL PHILLIP KEARNEY"
"NIGEL STUBBS"
"NIGEL TAYLOR"
"NILESH ISHWARBHAI AMIN"
"NILESH KUMAR MAGANLAL BATHIA"
"NIMESH BALVIR PATEL"
"NISHAT AFROZ"
"OLEKSANDR MOROZ"
"OLENKA KIPNIS"
"OLIVER STEVEN GAUNT"
"ONKAR SINGH DHANOYA"
"PADRAIG HASSETT"
"PAMELA ANN STEPHENSON"
"PANAYIOTIS SYMEOU"
"PAOLO MICHELE MARANZANA"
"PARDIP SINGH RAJA SANSI"
"PASI TOLMUNEN"
"PATRICK DONALD CLANCY"
"PATRICK EUGENE CLERKIN"
"PATRICK GUEVEL"
"PATRICK JOEL XAVIER LAGRANGE"
"PATRICK JOHN FLYNN"
"PATRICK JOHN MCGRATH"
"PATRICK MCCARTHY"
"PATRIK STOCKENVALL"
"PAUL ALEXANDER SHARPE"
"PAUL ANDREW HANKS"
"PAUL ANTHONY EPPS"
"PAUL ANTONY RUSSELL"
"PAUL DANIEL LEVY"
"PAUL DANIEL ROLLES"
"PAUL DAVID MORAN"
"PAUL EDMUND THWAITE"
"PAUL EDWARD ROOKS"
"PAUL ELLIOT MANN"
"PAUL FREDERICK THOMPSON"
"PAUL GRGORY NORRIS"
"PAUL IAN CRAMER"
"PAUL JAMES FULCHER"
"PAUL JONATHAN DOUST"
"PAUL KEITH LEWIS"
"PAUL LESLIE DAWNEY"
"PAUL MARK DAVENPORT"
"PAUL RICHARD MERRICK"
"PAUL RICHARD WALKER"
"PAUL ROBERT RAGAN"
"PAUL SAMUEL MOORE"
"PAUL THOMAS ASTON"
"PAUL WILLIAM BAGSHAWE"
"PAUL WYNDHAM NILAND"
"PCHATAR SAMARA"
"PER WIMMER"
"PETER ASHLEY TWAITE"
"PETER ATHOL CHARLSTON GOCH"
"PETER AUBREY MILLS"
"PETER BENEDICT KENNEDY"
"PETER CHARLES WALKER"
"PETER CHEUNG"
"PETER CLAUDE JONES"
"PETER COLE"
"PETER DAVID GILBERT"
"PETER DAVID MCGLOUGHLIN"
"PETER EDWARD ROGERS"
"PETER ELIOT"
"PETER EVANS"
"PETER GERTLER"
"PETER ILOTT"
"PETER JAMES GRAY"
"PETER JEREMY ROBERT SMITH"
"PETER JOHN BAXTER"
"PETER JOHN BRADLEY"
"PETER JOHN HIGGINS"
"PETER MILES CLARKE VINCENT"
"PETER NICHOLAS FRANCIS"
"PETER NICHOLAS MARSON"
"PETER RALPH MENDELSOHN"
"PETER ROBERT DAVIS"
"PETER ROGER COURTNEY"
"PETER SAVILLE ISARD"
"PETER TERENCE OSLER"
"PETER WALTER SWINTON BOULT"
"PETER WILLIAM DOBLE"
"PHILIP ANDREW LEATHWHITE"
"PHILIP DAVID CRUMP"
"PHILIP JAMES RICHARD SWEENEY"
"PHILIP JOHN DOHERTY"
"PHILIP ROBERT SEWELL"
"PHILIP RONALD OSBORNE"
"PHILIPP ANDREAS LUDWIG VON DANWITZ"
"PHILIPP HABSBURG-LOTHRINGEN"
"PHILLIP JAMES HALL"
"PHILLIP WILLIAM NELSON"
"PIERO SCACCO"
"PIERRA KATHERINE MORGAN"
"PIETER DANIEL PIENAAR"
"PIETER ELISA ROOS"
"PIETER JOSUA VAN HEERDEN"
"PIETER WILLEM VAN HEERDEN"
"PINAKIN BHANUBHAI PATEL"
"PIYUSH LALIT SHUKLA"
"POLAR ASSOCIATES LIMITED"
"PRADEEP ANAND"
"RACHANA THAKRAR"
"RACHEL ELIZABETH BRADFORD"
"RACHEL GUDRUN STEELE"
"RACHEL MARY GILLMAN"
"RACHIM SINGH"
"RAJENDRA MISTRY"
"RAJESH KUMAR GOGNA"
"RAJESH LAXMAN JINABHAI CHAUHAM"
"RAJESH LAXMAN JINABHAI CHAUHAN"
"RAJESH PARKASH"
"RALF ALASTAIR JOHN LITTLE"
"RALPH CONGREVE"
"RALPH MARTIN PALMER GILHOOLY"
"RANA HAMEED"
"RAVI KUMAR SIVASUBRAMANIAN"
"RAVI PANDIT"
"RAYMOND JAMES SYKES"
"RAYMOND JOHN FAGAN"
"RAYMOND JOHN UPTON"
"RESOLUTE FINANCE LIMITED"
"REYHAAN ABOO"
"RHODRI HYWEL DAVIES"
"RICHARD ALAN CLEVELEY"
"RICHARD ALAN WEBB"
"RICHARD ALBERT LATCHFORD"
"RICHARD ALEXANDER CHARLES HALE"
"RICHARD ALISTAIR PURSGLOVE"
"RICHARD ANDREW SHAW"
"RICHARD CHARLES BRYANT"
"RICHARD CHARLES KNOWLES"
"RICHARD CHRISTOPHER BOLAND"
"RICHARD GEOFFREY WHITTLE"
"RICHARD GEORGE STRATFORD"
"RICHARD GROSSMAN"
"RICHARD HENRY COTTON"
"RICHARD JAMES HODGSON"
"RICHARD JAMES MARTIN"
"RICHARD JOHN CLARKE"
"RICHARD JOHN LEWORTHY"
"RICHARD JOHN MCCORMICK"
"RICHARD JOHN SHERRY"
"RICHARD MATTHEW GAMES"
"RICHARD MICHAEL LEE"
"RICHARD PAUL BATEMAN"
"RICHARD PAUL WYNN"
"RICHARD PETER PHILBIN"
"RICHARD PHILIP IZARD"
"RICHARD SHERIDAN"
"RISHI MEHROTRA"
"ROBERT DAVID KELLY"
"ROBERT GEOFFREY EDWARD CROFT"
"ROBERT GRANT SLOSS"
"ROBERT NEIL MCCRACKEN"
"ROBERT OWEN LEWTHWAITE"
"ROBERT PAUL SHEARMAN"
"ROBERT THOMAS WRIGHT"
"ROBERT WALTER ALLEN"
"ROBERT WILLIAM GORROD"
"ROBERT WILLIAM LEWIS AYRE"
"ROBERT WILLIAM MORRIS"
"ROBERTO PROTEI"
"ROBIN HAULDSWORTH"
"ROBIN JOHN DENVILLE"
"ROBIN JOHN SIMONS-DENVILLE"
"ROBIN MATTHEW HOULDSWORTH"
"ROBIN MICHAELS"
"ROBIN STUART"
"RODERICK THOMAS GEORGE HAMILTON"
"ROGER ANTHONY JONES"
"ROGER CLARK"
"ROGER KEVIN MOORE"
"ROGER MARK HALLAM"
"ROLAND JAMES EMMANS"
"ROLAND WILLIAM ROBERTS AVERY"
"ROSAMUND CHERRY JANE OLIVER"
"ROSEMARY EVELYN ANNE MOODIE"
"ROSS GREGORY TELFER"
"RUPERT BARTON TAYLOR"
"RUSSELL CHWEIDAN"
"RUSSELL LLOYD THORNTON"
"RUSSELL WATSON"
"RUSSELL WAYNE GREENWOOD"
"RYAN CHRISTOPHER BROWN"
"SALLY BRYN JONES"
"SALLY JANE MASON"
"SAMEER DALAMAL"
"SAMUEL SEE LIK WONG"
"SANDEEP KAINTH"
"SANJEEV PANDHARINATH SHIVALKAR"
"SCOTT ALEXANDER SIMPSON"
"SCOTT WILSON"
"SEAN GARY WHELAN"
"SEBASTIEN GAETAN FONLUPT"
"SEBASTIEN MARTINEAU"
"SERGIO REGGIARDI"
"SHANE AUGUSTINE CURRAN"
"SHANE MECHEL TURRELL"
"SHARAD DESAI"
"SHAWINDER SINGH JOHAL"
"SHERI LESLEY RANCE"
"SHIVA VINAY MISRA"
"SHRI GAUTAM"
"SILVAN GEORG HERRIGER"
"SIMON ALASTAIR BENNETT"
"SIMON ANDREW HOWITT"
"SIMON CHRISTOPHER BURTON"
"SIMON DAVID GAZELEY"
"SIMON DAVID PENN"
"SIMON DOWNING DE-LACY ADAMS"
"SIMON DOWNING DE-LAY ADAMS"
"SIMON GORAN"
"SIMON HENRY KENNER"
"SIMON JAMES MICHAEL BRADLEY"
"SIMON JAMES WOOD"
"SIMON JOSEPH SMIDT"
"SIMON KEY"
"SIMON ODDIE"
"SIMON POLLACK"
"SIMON RAGGETT"
"SIMON THOMAS THWAITES"
"SIMON WILLIAM WOOD"
"SIMRAN SANAGHA"
"SJOERD VAN PEER"
"SMITA RAJANI"
"STANLEY DAVID DUBOWITZ"
"STEFANO MARANI"
"STEPHANIE GILES"
"STEPHEN ANTHONY ASHURST"
"STEPHEN GEOFFREY UNWIN"
"STEPHEN GIUSEPPE ANTHONY MOTTO"
"STEPHEN GYI"
"STEPHEN HENRY GOODFELLOW"
"STEPHEN JAMES CARR"
"STEPHEN JAMES ULLMAN"
"STEPHEN JOHN JOHNSON"
"STEPHEN JOHN NELSON"
"STEPHEN MALCOLM HOWORTH"
"STEPHEN MCHUGH"
"STEPHEN PATRICK JAMES HUNT"
"STEPHEN PAUL HUMPHRIES"
"STEPHEN RUSSELL COMPTON"
"STEPHEN SAMUEL JAMES KELSO"
"STEPHEN SMITH"
"STEPHEN TAMIS CONNERS"
"STEVEN BERNARD KNEEBONE"
"STEVEN CHARLES GROSCH"
"STEVEN GRAHAM VARNISH"
"STEVEN JOHN BENTLEY CARR"
"STEVEN JOHN BOYLE"
"STEVEN PAUL TEBBUTT"
"STEVEN RAUCHER"
"STEWART ANDREW JUKES"
"STEWART CAMERON MCANDIE"
"STUART CRAWFORD MCCALLUM"
"STUART JOHN FAULKNER"
"STUART KENNETH BOWMAN"
"STUART RICHARD BALDWIN"
"STUART RUSSELL LOGAN"
"SUKHJINDER SINGH KHINDA"
"SUNIL DHALL"
"SUNIL DODHIA"
"SUSAN ELIZABETH SMITH"
"SUSAN LOCKE"
"SUZANNE LOUISE ALVES"
"SYED MUBARIZ HUSSAIN"
"TANNEGUY DE CARNE"
"TARECK HORCHANI"
"TARIQ IDREES"
"TARIQ IPREES"
"TARIQ PARVEZ HUSSAIN"
"TEJPARTAP SINGH SAHOTA"
"TERENCE FREDERICK VENABLES"
"TERENCE OSWALD JOHN WYSOME"
"TERRY BRIAN FELGATE"
"THIERRY JOSEPH GROELL"
"THIERRY NICOLAS ROGER LUCAS"
"THOMAS DAVID O'CONNOR"
"THOMAS EDWARD WALDER"
"THOMAS FRANCIS O'SHEA"
"THOMAS JAMES FRANK CADDICK"
"THOMAS JAMES ROBSON"
"THOMAS SANDBERG"
"THOMAS WILLIAM ADALBERT"
"TIAGO VELUDO PARENTE"
"TILO KRAUS"
"TIMOTHY CHARLES PILKINGTON"
"TIMOTHY FRANCIS COMYN JORDAN"
"TIMOTHY JAMES HEATON"
"TIMOTHY JOHN CREASEY"
"TIMOTHY MARK MCGREAVY"
"TIMOTHY NICHOLAS GURDOW"
"TIMOTHY NICHOLAS TETT"
"TIMOTHY PATRICK MCDONOGH"
"TIMOTHY ROGER PATRICK O'LEARY"
"TIMOTHY SIMON JEYNES"
"TIMOTHY SPENCER BARLOW"
"TITUS DAKWAH"
"TOBIAS FRANKLYN WILLIAM VARNEY"
"TOBIAS GRUN"
"TOBIAS MOGUL"
"TOBIAS UNGER"
"TOBY FRASER HENDERSON"
"TOBY JENNER"
"TOMAS LUNDQUIST"
"TORSTEN THIELE"
"TOWFIK AL-SWAIDI"
"TREVOR DAVID MOSS"
"TREVOR JAMES JAMES"
"TRISHAN JIT SINGH MALHI"
"UDAYAN GOYAL"
"UJJAWAL SHARAN"
"ULF TORVALD EK"
"ULPEE DARBAR"
"VATSAL SUTYAKANT AMIN"
"VAUGHAN JOHN ROBERT HARDING"
"VENKATESH VISHWANATHAN"
"VIKRAM GANDHI"
"VLADISLAV GORYACHEV"
"WAHID CHAUDHRY"
"WARREN THIRKELL HIBBERT"
"WASEEF ASGHAR"
"WILJO PAUL SALEN"
"WILLEM ALBERTUS BOTHA"
"WILLIAM CUSSEN"
"WILLIAM GEORGE STEPHEN HACKNEY"
"WILLIAM JAMES TIMOTHY FENTON"
"WILLIAM ORENSTEIN"
"WILLIAM STUART ROY"
"WILLIAM TERENCE HAYES"
"WILLIAM THOMAS BRILLIANT"
"WILLIAM VOGEL"
"YAEL PERRIN"
"YANN SOFIAN TADDEI"
"YOGESHKUMAR BABUBHAI SAVANIA"
"YUNUS TAYOB"
"YUSUF ALI"
"YVES LE NOUVEAU"
"ZAFAR ALAM"
"ZELDA PUTTER"
"ZOE LUCINDA HUDSON"