IFS residential conference:
HMRC and the taxpayer
14– 15 September 2012, Cambridge
Programme
THURSDAY 13th SEPTEMBER
18:00- 20.00
Registration, check-in to accommodation
20.00 – 20.45
Informal dinner (a bar will be open after the dinner for delegate use)
FRIDAY 14th SEPTEMBER
08:30 - 09.15
Coffee and registration
09.15 – 09.30
Welcome, Paul Johnson Director, IFS
Opening remarks, Malcolm Gammie QC, One Essex Court
09.30 - 12.00
SESSION1: The HMRC review of powers
Now that there is some experience of the new HMRC powers in practice it is timely to
discuss whether the new regime has delivered on expectations from the point of view
of both the taxpayer and HMRC.
Chair: John Whiting OTS and Tax Policy Director, CIOT
09.30 – 10.50
Plenary session
Panel
Simon Norris HMRC
John Whiting OTS and Tax Policy Director, CIOT
Mike Truman Editor, Taxation Magazine
Judge Colin Bishopp Upper Tribunal (Tax and Chancery Chamber)
Questions and discussion from the floor
10.50 - 11.20
COFFEE BREAK
11.20 – 12.00
Keynote speaker: David Gauke MP (Exchequer Secretary)
Questions
12.00 - 12.45
Lunch
12.45 – 16.30
SESSION 2: The relationship between tax authority, taxpayer and tax adviser
The UK and the Netherlands have been at the cutting edge of the global move for
taxpayers and tax authorities to adopt a collaborate approach based on an open
relationship. This session will consider the experience in the UK, the Netherlands and
other countries.
Chair: Judith Freedman Professor of Taxation Law, Oxford University
12.45 – 14.30
Plenary session
Melissa Tatton Director, Large Business Service, HMRC
Theo Poolen Dutch tax authorities
Heinz-Klaus Kroppen Deloitte
Stephen Coleclough President, Confédération Fiscale Européenne
Jonathan Schwarz Barrister, Temple Tax Chambers, Visiting Professor, King’s College
London
Michael Walpole Australian School of Taxation and Business Law, University of New
South Wales
Questions and discussion from the floor
14.30 - 15.00
COFFEE BREAK
15.00 – 16.30
Parallel breakout sessions
Topic 1: The HMRC review of powers
Topic 2: The relationship between tax authority, taxpayer and tax adviser
16.30 – 17.45
Debate: “This house believes that the relationship between HMRC and big
business has become too cosy”
Some have argued that big business has become too close to HMRC in administrative
and policy matters. With extensive consultation on policy matters, continuous
dialogue on administrative matters and participation in HMT's Business Forum on Tax
and Competitiveness and in many HMRC bodies, is big business now too close for
comfort?
Chair: Vanessa Houlder Tax Correspondent, Financial Times
Proposing
David McNair Head of Growth, Equity and Livelihoods, Save the Children UK
Anthony Thomas Chairman, LITRG and former President, CIOT
Against
Philip Baker QC, Grey’s Inn Tax Chambers
Ian Young, Manager, International Tax, Tax Faculty, ICAEW
17.45 – 18.00
Discussion from the floor and closing remarks
18.50
Drinks reception
Sponsored by Tax Journal
19.30
Conference dinner
Speaker
Lin Homer, Chief Executive and Permanent Secretary, HMRC
SATURDAY 15th SEPTEMBER
08.45
Welcome
08.50 – 09.20 Speaker: Edward Troup, Tax Assurance Commissioner: Tax assurance in HMRC
09.20 – 10.40
SESSION 3: The new consultation process
The Government has committed to a comprehensive programme of consultation on
new legislation. The 2012 Finance Bill benefited in full from this process but was the
longest ever. Is it working?
Chair
Francesca Lagerberg Head of UK Tax, Grant Thornton
Panel
Cerys Morgan Head of Tax Administration, Spending and Reform, HM Treasury
Judith Knott Director, Corporation Tax, International, Anti-Avoidance, HMRC
Francesca Lagerberg Head of UK Tax, Grant Thornton
Will Morris Director, Global Tax Policy, General Electric UK
Questions and discussion from the floor
10.40 - 11.10
Coffee
11.10 – 12.40
SESSION 4: Settlements and the exercise of discretion
HMRC has been criticised for the way in which it has settled some major disputes.
How can HMRC settle difficult cases in a manner which is fair, seen to be fair and cost
effective? How is this done in the US?
Chair: Malcolm Gammie QC, One Essex Court
Panel
Geoff Lloyd Director, Tax Controversy & Risk Management, Ernst & Young
Jim Harra Director General, Business Tax, HMRC
Don Korb, Head of Tax Controversy, Sullivan & Cromwell LLP (former IRS Chief
Counsel)
Chris Evans Professor of Taxation, University of New South Wales
Paul Morton Head of Group Tax, Reed Elsevier
Questions and discussion from the floor
12.40
Wrap up and close, Paul Morton Head of Group Tax, Reed Elsevier and Paul
Johnson Director, IFS
13.00
Close, followed by lunch
The IFS would like to thank the conference organising committee for all their support and hard
work:
Jonathan Athow, Malcolm Gammie QC, Francesca Lagerberg, Paul Morton, Chris Sanger, John Whiting
and Ian Young.