How did you end up in tax?
By mentioning ‘HM Customs and Excise’ somewhere on my application form for the fast-stream Home Civil Service back in 1969. I then found myself closely involved in the switch from purchase tax to VAT back in 1973 in the VAT publicity unit and writing speeches for the then chancellor Anthony Barber about VAT being a simple self-enforcing tax which promised the city healthcare and education privileged ‘kid glove’ treatment through exemption. Be careful what you wish for!
Name a memorable moment in your career.
Winning the case of FDR Ltd Court of Appeal in 2000 with a little help from Roderick Cordara! This was a key decision in favour of exemption for payment card management services involving settlement through payment transfers (or set off) which were...
