Every client of CW Energy is provided with a team of people whose aim is to ensure that the highest quality technical advice is provided to the highest possible standard, which includes innovative solutions to problems without losing sight of the practical consequences.
All our partners are chartered accountants. They are all involved in presenting papers at seminars and are regular contributors to authoritative publications. They are also regularly involved in a number of oil and gas industry and professional tax committees.
All members of the team have relevant qualifications and many years of experience in the energy sector.
Paul Rogerson
Partner
Paul was a founding member of CW Energy in 1990. He has extensive experience in oil & gas taxation matters.
Phil Greatrex
Partner
Phil was a founding member of CW Energy in 1990 and is well known in the oil and gas industry as one of the leading tax advisers in this field.
Andrew Lister
Partner
Andrew joined CW Energy in 2019. He is well known in the oil and gas industry and is recognised as one of the leading UK oil tax advisers. He has been assisting clients with their oil tax affairs for over 20 years.
Janusz Cetnarowicz
Partner
Janusz is a Partner in CW Energy LLP of which he was a founding member in 1990. He has extensive experience in corporation tax matters.
Tauseef Absar
Director
Tauseef is a Director who joined CW Energy in 2009. He has extensive experience in UK ring fence oil and gas corporation tax and petroleum revenue tax matters.
Kate Bushell
Director
Kate is a Tax Director at CW Energy after joining CW Energy in 2013 as a Tax Manager. Kate looks after a wide range of clients, from MNEs to smaller players, in the oil and gas sector.
Samantha Rawlings
Tax Manager
Samantha joined CW Energy LLP as a tax manager in 2024. She has previously worked in the tax team at Grant Thornton, after obtaining a Business Economics degree from the University of Liverpool
Olga Hutchison
Tax Associate
Olga is a Tax Associate who joined CW Energy in March 2023. She has bachelor’s degree in accounting from Salisbury University (MD) in the US and is a member of the ACCA.
Aadil Khan
Tax Senior
Aadil is a tax senior who joined CW Energy in July 2021. He obtained a Law Degree from the London School of Economics & Political Science.
Leon Sroka
Financial Controller
Leon graduated from the University of Sheffield in 1998, and after working for a major electrical retailer in their property department, joined CWE in June 2001. He is now the firm's financial controller.
Phil Greatrex - Partner
Phil is a partner in CW Energy LLP. He was a founding member of CW Energy in 1990 and is well known in the oil and gas industry as one of the leading tax advisers in this field.He qualified as a Chartered Accountant with Arthur Young in London after obtaining a mathematics degree from Southampton University. After four years auditing a wide spread of industrial, service industry, and financial sector clients, he spent two years advising on accounting and UK company law issues before transferring to specialise in corporate tax in 1982.Since then, Phil has been providing tax advice to a wide range of clients, but mainly in the oil and gas sector, on varied, and often complex, issues from cross-border corporate re-organisations, acquisitions and disposals and litigation. He recently supported Perenco in the successful appeal against tariff income being treated as a subsidy. He has spent time in the past on secondments with major oil companies and advised the Government of Nova Scotia on the introduction of their offshore royalty regime.Phil has been a regular contributor of articles on various tax issues and has lectured extensively both within the profession and on outside courses. He is the author of a number of publications including the direct taxation section of Daintith and Willoughby’s United Kingdom Oil and Gas Law (published by Sweet & Maxwell), the oil taxation sections of The Tax Reporter (published by Croner-i), and the tax sections of Oil and Gas Trading Manuals (published by Woodhead Publishing Ltd). He is also consulting editor for the Oil and Gas Tax section of Halsbury’s Laws of England (published by LexisNexis), and for many years in the past has written the oil taxation sections of the annual Finance Act Handbook (published by LexisNexis). Phil has a significant amount of knowledge and experience in UK upstream taxation, including ring fence corporation tax, petroleum revenue tax, supplementary charge, and more recently the energy profits levy. He has been a member of the Brindex tax committee since the late 1980s and was an active member of the main industry tax body, UKOITC, for many years. In this capacity, he has extensive experience of working with Treasury and HMRC policymakers. He was a member of the joint HMRC and industry team that produced the Platform for Change document dealing with the tax impacts of alternative uses of North Sea infrastructure, and more recently was appointed to the expert panel advising the Treasury on late-life asset tax issues, which led to the introduction of the transferable tax history (TTH) legislation.
Paul Rogerson - Partner
Paul is a partner in CW Energy LLP and was a founding member of CW Energy in 1990. He has extensive experience in oil & gas taxation matters.He joined the corporate tax department of Arthur Young in 1986, after graduating from Durham University with a degree in economics; He qualified as a chartered accountant in 1989 and subsequently became a member of the Institute of Tax in 1990.Paul has spent the majority of his career working on UK upstream oil industry matters, although he also has experience in other industries such as engineering, pharmaceuticals and banking. He has considerable expertise in petroleum revenue tax (PRT), ring fence corporation tax, and supplementary charge (SC), He has experience in many areas of taxation from international tax planning and transfer pricing to the re-organisation of complex groups. During his career in tax, Paul has gained valuable insights into the working of businesses from periods of secondment to the tax departments of major clients.Paul lectures extensively on oil tax matters at both external seminars and on client courses and is a regular contributor to publications on oil tax matters.
Andrew Lister - Partner
Andrew is a partner in CW Energy LLP and joined CW Energy in 2019. He is well known in the oil and gas industry and is recognised as one of the leading UK oil tax advisers. He has been assisting clients with their oil tax affairs for over 20 years.
He qualified as a Chartered Accountant with KPMG in London after obtaining a Law Degree from Leicester University. He later studied at the University of Bristol and ENPC and was awarded an EMBA.
Andrew had a mixed client base at the start of his career but it has always included upstream oil companies. At that time he assisted on the work for the largest UK oil independent and other UK upstream players. He has experience of working in-house following two long term client secondments. He also enjoyed a secondment to Russia and worked extensively with one of the large Russian oil companies.
Andrew was admitted to partnership at KPMG in 2010 to lead the UK Energy and Natural Resources tax practice.
As Andrew has been sector focused throughout his career that has meant he has a very wide range of sector specific tax expertise from M&A and reorganisations through to tax compliance and accounting and reporting. Andrew’s legal training combined with accounting and tax knowledge means he is well placed to assist with corporate restructuring and refinancing work. Andrew has experience with dispute resolution and has undertaken the role of expert witness on a number of commercial disputes.
Andrew has a broad range of international experience as he has assisted his clients with their investments across a large number of jurisdictions and assisted with initial establishment, future exit strategies and profit repatriation etc.
Andrew regularly assists his clients with their dealings with HMRC both in the course of enquiries raised after submission of tax computations but also in respect of advance clearances where required to reduce commercial risk.
Andrew has been a regular speaker at conferences and industry events and a regular contributor to UKOITC Steering Group meetings and Working Groups including in respect of the Decommissioning Relief Deed and PRT simplification.
Janusz Cetnarowicz - Partner
Janusz is director of CW Energy LLP of which he was a founding member in 1990. He has extensive experience in corporation tax matters.
He qualified as a chartered accountant in 1982 with Arthur Young in Glasgow. Janusz specialised in tax and transferred to the corporation tax department of the London office of Arthur Young in 1983. Since qualifying Janusz has worked on a wide cross-section of clients including financial, energy, property and manufacturing, as well as oil and gas.
His mainly international client base has meant he has been involved with a lot of cross-border, in and out investments decisions. He has worked with mostly UK, US and Japanese clients, liaising with overseas advisers, and co-ordinating clients’ international tax affairs.
Janusz has spent time on secondment to the tax departments of major companies giving him valuable commercial experience.
While at Arthur Young Janusz was heavily involved in training and spent nine months developing tax training modules on group, property and international taxation. As part of his involvement in training he gained extensive experience of lecturing. He has also lectured in Polish as part of his involvement in a Government “Know How Fund” initiative.
Tauseef Absar - Director
Tauseef is a Director who joined CW Energy in 2009. He has extensive experience in UK ring fence oil and gas corporation tax and petroleum revenue tax matters. Tauseef provides both tax compliance and advisory services to a range of multinational oil and gas companies operating within the UK sector. In addition, he has been involved in a number of large North Sea transactions. He also has some international tax experience through his involvement with multinational companies operating in the UK and his previous experience overseas.
Tauseef trained as an accountant in Australia with PwC and qualified in Australia as a Chartered Accountant. He then was seconded to PwC’s Papua New Guinea office for few years.
He moved to the UK in 2007 and spent two years at Ernst & Young in Aberdeen, working on oil and gas clients and also qualified as a UK Chartered Accountant, before moving to CW Energy in 2009.
Kate Bushell - Director
Kate is a Tax Director at CW Energy; she joined CW Energy in 2013 as a Tax Manager.
Kate looks after a wide range of clients, from MNEs to smaller players, in the oil and gas sector. Kate provides tax compliance, advisory and transaction support services to her wide portfolio of clients.
Kate joined the Ernst & Young Oil & Gas team in Aberdeen in 2005, where she worked mainly on tax audits and tax compliance (CT and PRT) for multinational oil & gas companies. In 2007, she reallocated to London and joined the Mining, Oil & Gas and Utilities team of EY, where she expanded her expertise with transactional work in the North Sea as well as covering aspects of international tax.
Kate qualified as a Chartered Accountant with The Institute of Chartered Accountants of Scotland (ICAS) in 2008 with Ernst & Young.
Kate spent two years in industry when she worked at Gazprom Marketing & Trading Ltd (GMT) between 2011 and 2013. At GMT she had exposure to downstream tax matters, transfer pricing and international tax, working closely with tax specialists in different jurisdictions.
Kate is a native Russian speaker with fluent English and a beginner level of Spanish.
Samantha Rawlings - Tax Manager
Samantha joined CW Energy LLP as a tax manager in 2024. She has previously worked in the tax team at Grant Thornton, after obtaining a Business Economics degree from the University of Liverpool and spending a short time with BDO. At Grant Thornton, she qualified as a Chartered Accountant.
Samantha has a broad range of client experience, however, has previously focused on private equity backed businesses, with experience in M&A, post deal tax advisory and compliance.
Aadil Khan - Tax Senior
Aadil is a tax senior who joined CW Energy in July 2021. He obtained a Law Degree from the London School of Economics & Political Science. He has worked with the firm since graduation whilst completing all of his ICAEW exams and qualified as a Chartered Accountant in July 2023.
Olga Hutchison - Tax Associate
Olga is a Tax Associate who joined CW Energy in March 2023. She has bachelor’s degree in accounting from Salisbury University (MD) in the US and is a member of the ACCA.
Olga has a wide experience working with various accounting software. Before joining CWE Olga worked in the banking and oil and gas sectors, as well as in various accounting firms.
At CWE Olga mainly specialises on tax compliance.
Leon Sroka - Financial Controller
Leon graduated from the University of Sheffield in 1998, after which he worked for the head office of a major electrical retailer in their property department.
Leon joined CWE in June 2001 as an administrative assistant and has progressed within the firm to become the financial controller. His main duties include financial accounting, using Sage Line 200, purchase and sales invoicing, cash flow forecasting, maintaining personnel records and office management.