Martyn Fiddler Aviation


Our Team

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Mark Byrne


Mark Byrne is a director and shareholder of Martyn Fiddler Aviation. Mark studied law at the University of Westminster and received his MBA from Manchester Business School. Mark worked internationally before moving back to the Isle of Man in 1987 and joining the ICM Group.

Mark’s lifelong interest in aviation led him to initiate the acquisition of Martyn Fiddler Associates in 2005 and to inspire the ICM Group to provide structuring solutions for business aircraft. Continuing from this success Mark worked with Isle of Man customs and international advisors to establish VAT efficient structuring solutions which would comply with domestic and international regulations.

Having already built a substantial reputation within the aviation industry, Mark conceived the Isle of Man Aviation Conference in 2010 with the inaugural conference being held in 2011. This is now established on the business aviation annual conference circuit with delegates travelling from around the world to attend.

Mark continues to spearhead new business concepts and strategies while ensuring Martyn Fiddler Aviation stays true to its roots and values. Relationships have always been the key to the success of the Martyn Fiddler Aviation team and Mark makes sure the team continue to stay connected to this philosophy.

Angie Deady-Fiddler


Angie Deady-Fiddler is a director of Martyn Fiddler Aviation based at their Shannon office. Angie manages the Ireland, UK and Netherlands businesses . Having previously worked extensively in customer service roles and administration services, Angie joined Martyn Fiddler in 2000 and has led and managed the import, export and customs team for over 20 years.

Angie’s understanding and in-depth knowledge of customs rules allow her to navigate the import of client aircraft with minimal delay and inconvenience. This knowledge combined with her incredible memory for previously imported and exported aircraft ensure Angie is the go-to person for leading professionals when they require aircraft import assistance.

Adrian Jones


Adrian Jones is a director of Martyn Fiddler Aviation and a Chartered Tax Advisor. Adrian joined the team in 2014 and spearheaded the tax consultancy division of the business. Having worked for over 20 years’ in customs, government, leading tax advisory firms and his own business, Adrian has used his combined experience to tailor the services he provides to clients and their yachts and aircraft.

Adrian’s attention to detail together with his extensive knowledge of VAT rules relating to yachts and aircraft allows him to customise advice to each client’s individual circumstances to ensure maximum compliance with all applicable rules. His success has led to Adrian being appointed by his peers as the only non-US member of the NBAA Tax Committee. Similar peer recommendation has led to Adrian holding positions on tax committees in the EU and UK.

Martin Kennaugh
Head of Aviation


Martin Kennaugh is head of aviation at Martyn Fiddler Aviation and is based in the Isle of Man. Martin joined the ICM Group in 2007 and quickly developed and grew a specialist aviation administration team. Martin studied economics at Canterbury University and is an associate of the Institute of Chartered Secretaries and Administrators.

The passion and motivation Martin brings to his team and their work is reflected in the relationships he has developed throughout the industry and the united approach he takes with clients. Martin’s easy going nature often means he is the first port of call for VAT structuring questions from operators and manufacturers.

Heather Gordon
Chief Legal Officer


Heather Gordon is chief legal officer at Martyn Fiddler Aviation. Heather joined the team in 2013 having previously practiced within a leading Isle of Man law firm’s aviation practice since 2007. Heather holds graduate and post graduate degrees in law and studied internationally for her MBA.

Coming from an aviation family, Heather is devoted to the industry and has on occasion been described as a ‘spotter’. Her enthusiasm is translated into her work and as a result she is often asked to speak at conferences and seminars internationally on Isle of Man corporate and aviation matters.

Phill Rawlins
Project Manager


Phill Rawlins is the project manager at Martyn Fiddler Aviation and joined the team in 2014. He is an experienced customs practitioner who started working in the aviation sector in 1999. Initially working in airport operations and for flight support operators before setting up his own business providing advisory and support services for aircraft operators, manufacturers, airport authorities and government departments.

Phill is a member of the Institute of Exports and is a HMRC authorised consignor. A keen photographer and a frustrated fast jet pilot, he has also been known to be a bit of an avgeek on occasions.

Greta Kemper
CTA and senior VAT advisor


Greta Kemper is a senior VAT advisor in the tax advisory team at Martyn Fiddler Aviation. CTA and AIIT qualified, Greta has over thirty years’ experience in VAT and dealing with Tax authorities, based on her time at HMRC and on more recent negotiations with the EU Commission on VAT legislation. With her extensive experience of a broad spectrum of industries, including financial services, Greta brings her practical and technical knowledge of how VAT impacts on business to inform the tax team’s advisory work.

Greta’s family has a longstanding connection with aviation via the RAF, which originates with her grandfather’s service with RFC No. 2 Squadron around 1914.

Alena Nikolayenia
Chartered Tax Adviser


Alena Nikolayenia is a Chartered Tax Adviser at Martyn Fiddler Aviation. Alena joined the team when Martyn Fiddler Aviation expanded to Ireland in 2020, offering Tax and VAT support to our Irish clients from our office in Shannon. Born in Belarus, Alena obtained a BA Hons in Economics, Finance and Enterprise at the State Technical University of Pavel Sukhoi in Gomel before working as an accountant, tax and payroll specialist. She took her first ever flight in 2006 to move to Ireland where she qualified and became a member of Irish Tax Institute. Alena has in-depth knowledge of Irish Taxation system, specialises in Irish VAT and has successfully dealt with Irish Revenue & HMRC on behalf of Irish clients showing great attention to detail.

Alena enjoys watching a good hurling match and has volunteered for Limerick Animal Welfare for several years.

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