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One minute with... Judith Knott

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Please comment on your time at HMRC. What advice, if any, would you give to the department?
 
HMRC’s greatest strengths are the professionalism and integrity of its staff. In the last five years, the department has been successful in attracting new talent, both as graduate recruits and at later stages of their careers. But over the same period, tax and policy professionals have seen their jobs become even more challenging, with the growth of intense public and media interest, while their rewards have been eroded as a result of austerity. So I would advise HMRC to be creative in looking for ways to nurture them. Alongside the digitalisation programme, HMRC should not be deflected from its core role of keeping the tax system in good shape and bringing in the money to pay for public services.
 
The Labour party has recently published a review of HMRC, suggesting the department is no longer fit for purpose. What’s your view?
 
I’ve recently written a blog about the one aspect of the review that relates to tax policy – the general anti-abuse rule (GAAR). The title of my piece was ‘Labour’s review of HMRC: evidence-based policy or shoddy sound-bites’, and I’m sure that is sufficient to convey a fairly clear impression of my views.
 
Is there a recent tax consultation that caught your eye?
 
Again, I’ve blogged about the recent consultation on penalties for tax avoidance ‘enablers’, expressing concern at more and more weight being placed on proxies such as the GAAR and the disclosure of tax avoidance schemes (DOTAS) regime. More generally, what has struck me is the sheer volume of consultation documents issued over the summer, and how difficult it is, from outside HMRC, to piece together what has happened in previous consultations. It would be helpful to have a clearer roadmap, particularly where current proposals build on earlier measures that are still going through the Finance Bill process (as was the case with the ‘enablers’ condoc).
 
Who in tax do you most admire?
 
One of my first jobs was working for Ted Jukes, and he gave me a great start on my career. He had a brilliant tax brain and was also a very caring manager, whose Catholic faith imbued everything he did. He died too young, and will always remain one of my heroes.
 
Looking back on your career to date, what key lesson have you learned?
 
The most important lesson has been to reserve sufficient time and energy for life (family, hobbies, other interests) alongside work. As well as being rewarding in itself, having other interests gives you a wider perspective on work, which is essential for making sound judgements. It’s also very helpful if you don’t want to start from scratch when you stop working!
 
What do you think the impact of Brexit will be on the tax system?
 
I’m aware of concerns that the UK might adopt a ‘tax haven’ strategy, and of some voices positively advocating such an approach. In my view, a move in that direction would be fundamentally misguided. It would be swimming against the international tide, leading the UK to be viewed as a pariah, and would not lead to the kind of real investment that supports jobs. The UK government and wider tax community have been playing a leading role at OECD, both in transforming global transparency and in reforming the international tax system, and it’s important for that role to continue despite Brexit.
 
Finally, you might not know this about me but…
 
I play the piano. In 2012, I resumed piano lessons after a gap of 35 years, and last year fulfilled an ambition that had been on hold since my teens, by taking a diploma. Over the summer I had the unexpected opportunity of playing Janacek on Radio 3, as part of their programme featuring amateur pianists. 
 
Issue: 1326
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