Clive Owen and Co chartered accountancy and business advisor has appointed PATRICK KELLY as assistant manager at its Durham office. Mr Kelly qualified as a chartered tax advisor in 1991 and has experience of working with owner-managed businesses and small plcs, as well as a national practice. He joins 12 specialists in the tax team and will help the firm's clients with corporation tax compliance and Capital Gains Tax planning. Mr Kelly also specialises in employment tax. As a member of the Newcastle committee of the Chartered Institute of Taxation, he is involved in organising lectures and seminars at St James' Park to promote the institute.

Gary Ellis, partner at Clive Owen and Co's Durham office, said: "Thorough personal and business tax planning before the year-end can have a significant impact on your tax bill."