My work is focused on tax dispute resolution, and on my desk is a mixture of risk advisory matters, HMRC enquiries and appeals pending before the tribunal, across both direct and indirect taxes. It is perhaps surprising that although the corporate criminal offences for failure to prevent the facilitation of tax evasion came into force almost two years ago, we continue to see a stream of queries from corporates who are still in the process of implementing or reviewing their preventive procedures.
If you could make one change to a tax law or practice, what would it be?
I would like to see more real-time engagement from HMRC with taxpayers where disputes arise. It is not uncommon for disputes to drag on for three years or, in some cases, much longer. BCLP recently conducted a survey of a select group of clients on tax risk issues and 67% of respondents to the survey said that they have experienced delay in resolving disputes with HMRC. Such delays are causing real difficulties for many corporates, and consequently can be very damaging to the relationship between these taxpayers and HMRC.
What do you know now that you wish you’d known at the start of your career?
That with hard work and commitment, working part-time should not be a barrier to progression. I have always been ambitious, but as a junior lawyer I was concerned that it could be difficult to progress at work whilst maintaining the type of family life that was important to me. My three daughters were born early in my career and I have worked part time for over ten years. I am privileged to work in a progressive team with very supportive partners, and in a firm which is truly committed to championing diversity. Gender representation is also an important issue for the profession as a whole, and while there is still some way to go, the Law Society is currently very focused on promoting and supporting gender equality across the legal sector which is to be welcomed.
Are there any new rules that are causing a particular problem?
Where do I start with DAC6? From the point of view of a taxpayer or intermediary seeking to comply with rules that have not yet been implemented in the UK, but yet have retrospective effect back to June 2018, it is frustrating that we are still waiting for the draft UK regulations to track current deals. With the lack of draft UK rules and guidance the taxpayer or intermediary is left with some challenging choices. One of which is to prepare for protective reporting, and potentially by multiple persons, with all the inefficiencies for business which flow from that. It can only be hoped that no news is good news and that if and when the UK rules are finally released, the government will have produced something that is workable.
Has a recent tax case caught your eye?
The Court of Appeal decision in
R (on the application of Jimenez) v FTT, HMRC
[2019] EWCA Civ 51 was surprising and reversed the long-held view that you could not issue an information notice to a taxpayer extra-territorially. The court said that the taxpayer information notice in FA 2008 Sch 36 could be issued to a person who is or may be a UK taxpayer living overseas. It was not necessary for the recipient of the notice to be a UK tax resident. The information notice did not breach international law because it did not require the performance of any official act in that territory. Mr Jimenez only needed to provide information to HMRC. It will be interesting to see how far HMRC takes this newly confirmed power; we have already experienced HMRC issuing an extensive informal information notice on a US resident in relation to a UK taxpayer.
Finally, you might not know this about me but...
I was inspired to take up running a few years ago by my father, who was an outstanding runner in his youth and who still runs six times a week aged 75! I am currently training for the Great North Run which will be my first half marathon.
My work is focused on tax dispute resolution, and on my desk is a mixture of risk advisory matters, HMRC enquiries and appeals pending before the tribunal, across both direct and indirect taxes. It is perhaps surprising that although the corporate criminal offences for failure to prevent the facilitation of tax evasion came into force almost two years ago, we continue to see a stream of queries from corporates who are still in the process of implementing or reviewing their preventive procedures.
If you could make one change to a tax law or practice, what would it be?
I would like to see more real-time engagement from HMRC with taxpayers where disputes arise. It is not uncommon for disputes to drag on for three years or, in some cases, much longer. BCLP recently conducted a survey of a select group of clients on tax risk issues and 67% of respondents to the survey said that they have experienced delay in resolving disputes with HMRC. Such delays are causing real difficulties for many corporates, and consequently can be very damaging to the relationship between these taxpayers and HMRC.
What do you know now that you wish you’d known at the start of your career?
That with hard work and commitment, working part-time should not be a barrier to progression. I have always been ambitious, but as a junior lawyer I was concerned that it could be difficult to progress at work whilst maintaining the type of family life that was important to me. My three daughters were born early in my career and I have worked part time for over ten years. I am privileged to work in a progressive team with very supportive partners, and in a firm which is truly committed to championing diversity. Gender representation is also an important issue for the profession as a whole, and while there is still some way to go, the Law Society is currently very focused on promoting and supporting gender equality across the legal sector which is to be welcomed.
Are there any new rules that are causing a particular problem?
Where do I start with DAC6? From the point of view of a taxpayer or intermediary seeking to comply with rules that have not yet been implemented in the UK, but yet have retrospective effect back to June 2018, it is frustrating that we are still waiting for the draft UK regulations to track current deals. With the lack of draft UK rules and guidance the taxpayer or intermediary is left with some challenging choices. One of which is to prepare for protective reporting, and potentially by multiple persons, with all the inefficiencies for business which flow from that. It can only be hoped that no news is good news and that if and when the UK rules are finally released, the government will have produced something that is workable.
Has a recent tax case caught your eye?
The Court of Appeal decision in
R (on the application of Jimenez) v FTT, HMRC
[2019] EWCA Civ 51 was surprising and reversed the long-held view that you could not issue an information notice to a taxpayer extra-territorially. The court said that the taxpayer information notice in FA 2008 Sch 36 could be issued to a person who is or may be a UK taxpayer living overseas. It was not necessary for the recipient of the notice to be a UK tax resident. The information notice did not breach international law because it did not require the performance of any official act in that territory. Mr Jimenez only needed to provide information to HMRC. It will be interesting to see how far HMRC takes this newly confirmed power; we have already experienced HMRC issuing an extensive informal information notice on a US resident in relation to a UK taxpayer.
Finally, you might not know this about me but...
I was inspired to take up running a few years ago by my father, who was an outstanding runner in his youth and who still runs six times a week aged 75! I am currently training for the Great North Run which will be my first half marathon.
