Welcome to Greenoak Advisory

Welcome to Greenoak Advisory. The Principal of the practice, Ray Cummings, has over 30 years experience as a tax specialist including 15 years as a Tax Partner at Pitcher Partners. Ray has advised many private clients, high wealth individuals and their businesses on a broad range of tax issues.


We specialise in providing tax advice to private businesses and their owners covering all significant milestones including:

  • Business acquisition
  • Investment and business structures
  • Capital management
  • Funding
  • Business restructures
  • Business sales
  • Executive equity and incentive plans
  • Succession planning
  • Estate planning
  • Tax disputes
  • International expansion


Our expertise and experience covers a broad range of tax issues including but not limited to the following:

  • CGT
  • FBT
  • International tax
  • Corporate tax
  • Employee equity plans
  • Trusts
  • Tax disputes
  • Dividend imputation
  • Income tax
  • Deductions
  • Capital allowances
  • Deceased estates





Origins of Greenoak:

" I was born and grew up in Greenock, Scotland. It is said that Greenock took its name from the Green Oak tree that grew at the Town Square and whose roots still lay below. I don't know if that is true or not but it's a good story." Arthur Cummings: 1931-2012




Liability Limited by a scheme approved under Professional Standards Legislation