Meet the team

“We appointed Hall Liddy 14 years ago and have never looked back. They are efficient, pro-active and pleasant to deal with – they keep us informed and we can ring them at any time. They do the accounts for the practice and each of the individual doctors, and we have introduced them to three other local practices. Doctors don’t have time to deal with complex tax and finance issues but Hall Liddy make it easy!”

Evelyn Cooper-Lawrenson | Practice Manager at Bradshaw Medical Centre, Wigan


David Hall


With a career spanning over three decades, David is one of the UK’s most experienced medical accounting specialists. A Liverpool University graduate, he worked with the ‘big four’ accountants Price Waterhouse (now PWC) before moving into the field of medical accountancy by joining a long-established Manchester firm. In 1992 he and his colleague Des Liddy took over the practice to create Hall Liddy.

David’s long-standing client base includes GP practices, senior medical consultants, retired professionals and high net worth individuals.

A keen skier and golfer, David is a past Captain of Stockport Golf Club. He also enjoys spending time cycling in the countryside or walking with his wife Anne and their German Shepherd, Lucy.


Des Liddy


Des has almost 30 years’ experience as a specialist accountant covering both the medical and legal sectors. An accounting graduate from the University of Kent, he started his career at PWC in Liverpool and joined Hall Liddy in 1991. He took over the firm the following year with his colleague David Hall.

Des now manages Hall Liddy’s growing client base of barristers and advises many GP practices, high net worth and retired professionals. He also plays a key role in staff training and lecturing.

As a schoolboy in Derry, Des played football with the Northern Ireland international team and later for Coleraine. Both he and his wife Michelle, a pharmacist, enjoy running as do their three daughters and the whole family often takes part in charity sports events.


Andrew Pow


Andrew has over 20 years’ experience in medical accounting. Having trained with a big four accountancy firm, he spent two years working in industry before joining Hall Liddy in 1995. His specialist areas include appraising the performance of GP practices, changes in GP structures and the NHS pension scheme.

Andrew, whose wife Kaye is a GP, is passionate about maintaining rural services and his work in lobbying NHS England and politicians helped bring about a review of the resource allocation for atypical practices. He also advises CCGs and is involved in financial training for GPs.

Andrew enjoys fell walking, watching rugby union and forever hoping that his beloved QPR will one day win a trophy. He lives in the Lake District where he is involved with several local charities.

Melanie Thomas


With over 20 years’ experience, Melanie combines a specialist knowledge of medical accounting with a background in mergers and acquisitions. In addition to managing services for a range of GP practices, she has a particular interest in GP federations, practice mergers and restructuring. She is also involved in providing financial training for GP registrars.

Melanie studied accounting at the University of Central Lancashire, then spent ten years with accountants BDO, initially in audit and later in corporate finance where she advised on many international and multi-million pound deals. She joined Hall Liddy in 2004 and was promoted to partner in 2012.

Melanie lives in Preston with husband Wayne and their three young children. She enjoys running, walking and family caravan holidays.


Alex Hamshere

Associate Director

Alex joined Hall Liddy from university in 2002 as a trainee accountant. Now fully qualified, he works with a range of GP practices and has strong technical skills. He advises on issues such as the calculation of the Annual Allowance Charge and also has an in-depth knowledge of pensions, including the interaction between the current and previous NHS schemes. He is frequently involved in liaising with NHS Pensions in relation to both individual cases and general queries.

Born and raised in Canterbury, Alex is a voracious reader with a keen interest in modern history, which he studied at Manchester University, and has a thorough grasp of events from the industrial revolution onwards. A former cricket player, he is one of a number of commuter cyclists on the Hall Liddy team.


Tony Martin

Associate Director

Tony’s experience in medical accounting is complemented by his background in science. A biochemistry graduate from the University of Manchester, he spent five years as an analytical scientist carrying out a range of laboratory work including testing for BSE. He joined Hall Liddy in 2007 and went on to pass his professional accountancy exams. Tony now works with locums and a variety of GP practices and his specialist areas include NHS pensions and their interaction with the Annual and Lifetime Allowances.

Originally from the Yorkshire Dales, Tony is a talented musician who plays guitar, violin and piano. He has been in a number of rock bands and played at venues around the UK. He also enjoys football, cricket and other sports.

Hilary Lowe

Associate Director

Hilary joined Hall Liddy in 1993 and now manages a range of GP partnerships, locums and salaried GPs and provides financial training for newly qualified locums. Her specialist areas include tax, pensions and accounting records.

Hilary has a first-class honours degree in Physics from Salford University, when she performed an industrial placement researching semi-conductors. She went on to train as a Chartered Accountant with PWC in Manchester.

Outside of work, Hilary keeps fit through ‘boot camp’ training sessions and is a keen rambler. In 2015 completed the commando-style Born Survivor course for charity. She cycles to work from her home in Didsbury, where she is treasurer of her local parish church.

Charles Nicholson

Charles Nicholson

Associate Director

Charles has almost 30 years’ experience in providing accountancy services for the medical profession. He joined Hall Liddy in September 2017 from a top ten international firm, where he led its medical department in the North West.

During his career he has advised on all aspects of medical finances, from accounts and annual superannuation certificates to NHS contracting issues, mergers, taxation and partnership agreements. At Hall Liddy, his clients range from large GP practices to sole practitioners, dentists and limited companies.

Married with two daughters, Charles enjoys music and gardening. He plays football twice a week and is also a keen golfer, having been a golf club member for 40 years and currently playing off a handicap of 4.

Sean Heverin

Associate Director

Sean has been with Hall Liddy since its inception in the early 1990s, having joined as a trainee, after graduating in economics from Sunderland University.

Now a fully qualified  FCCA, he advises GP practices, locums and salaried GPs , and also specialises in barristers’ accounts and their interaction with VAT.

Sean has played 11-a-side football locally since his teens and now continues to play 5-a-side weekly with friends. A long-time season ticket holder at Manchester City, he is now making the most of the team’s success.

Sean and his wife Karen, a building surveyor, have two children. A keen dog walker, he enjoys spending time with the family exercising their Black Labrador, Bobby, on the beach of the quiet Cornish village of Crantock, where his father now lives.

The Hall Liddy Team

Hall Liddy’s team of specialist accountants have an in-depth knowledge of the medical and legal sectors. In addition to accountancy, tax and pensions advice, we work with experts from other disciplines to advise on mergers and acquisitions, practice restructuring, property and investment.