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One minute with… Nicola Hine

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Nicola Hine is a Partner at CMS.

What’s keeping you busy at work?

Since joining one of London’s largest tax practices this year, much of my time has been spent meeting and collaborating with more than 500 international tax colleagues at CMS. Being a tax disputes specialist, I have taken on a diverse slate of matters covering procedural challenges, enquiry management and litigation strategy.

What do you know now that you wish you’d known at the start of your career?

I would say that, although being involved in big cases before the Supreme Court is exciting, it can be the smaller matters that provide the greatest opportunities to learn as a junior lawyer. The exposure to increased responsibility and real ownership of matters can really build your confidence as a lawyer. It also enables you to practise your client and matter management skills, which is important as you move through the firm.

If you could make one change to tax, what would it be?

Procedural fairness and efficiency in enquiries and investigations would be my focus. I deal with a lot of informal and formal information requests from HMRC, involving significant time and cost to respond to, even when enquiries are carefully managed. This is both for taxpayers, but also those who may be the subject of third-party information requests. Equally, the time and cost spent by HMRC must be significant.

I would change the process by which HMRC gather information and seek to rebalance an exercise that is often seen as slow and burdensome to the taxpayer. It is important that HMRC have the powers and data required to do their job. That said, we’d benefit from clearer, fairer rules for both taxpayers and those receiving information requests. This could include defined timelines, faster routes to close enquiries and a stronger ability to challenge overly broad, long‑running enquiries. Early resolution and certainty should be a priority for everyone, HMRC included.

What’s topical in your world?

HMRC’s Transformation Roadmap caught my eye this summer. The big theme is digitalisation: greater use of data, tech and AI to boost efficiency and narrow the tax gap. We’re already seeing a stronger push on upstream compliance and data interrogation by HMRC. On the taxpayer side, handling large data sets – especially at disclosure – now routinely involves court‑approved tech, and the tools are continuing to evolve and modernise. The interesting question is how HMRC’s investment will change the way disputes are identified and challenged, and how quickly litigation practice will modernise to keep pace with the sheer volume of data HMRC now receives.

Finally, you might not know this about me but…

I auditioned for drama school prior to going to university. Sadly, a career in the arts wasn’t to be. However, I try to get to the opera, ballet and theatre whenever I can – the highlight so far this year was Onegin at the Royal Opera House! 

Issue: 1729
Categories: One minute with
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