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Looking at the Bigger Picture

 
Paul Fay Director in Horwath Clark Whitehill's London Corporate Tax Group looks at how tax should be embedded in the business model
 
As tax professionals we spend much of our time on tax compliance and planning issues dealing with technical and practical aspects of identifying tax issues implementing solutions preparing and submitting computations and agreeing matters with the Revenue.
 
To those outside the finance function however tax is often viewed as a black art best left to the internal tax specialists or external advisers. Many managers and decision-makers in an organisation view tax as a purely technical specialism which is outside their remit of control. Furthermore management accounting systems and bonus arrangements often focus on pre-tax performance. Consequently tax is often not a...

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