One of the many reasons people choose to specialise in tax law is due to its ever-changing nature. However, the pace of change recently (or at least proposed change) is beyond the expectations of most, so keeping up to date and keeping my clients informed has kept me and the team extremely busy.
If you could make one change to tax, what would it be?
If I could wave a magic wand over the tax legislation, I’d want to make it more precise. Not necessarily shorter or simpler, as almost by definition tax law needs to be complex, but our cannon of tax law could do with being more specific. I think there is a slight misconception that it is helpful to draft tax law widely because that ensures you capture the tax you’re after. However, in reality, widely drawn tax law leads to ambiguity which can lead to disagreement and ultimately dispute with HMRC. I’ve yet to come across a client who would not prefer to be running their business than working with us on a dispute with HMRC! Tax law conceived with a targeted purpose and precisely drafted would be the change I would make.
What do you know now that you wish you’d known at the start of your career?
I think one of the things you learn over the years practicing tax law is that it remains a difficult subject area no matter how experienced you are. The rules are complex, voluminous, and ever changing. To this end, feeling challenged by the enormity of tax law and its complexity as a young tax associate is entirely normal. The key to success lies in not only being technically excellent in your chosen area of tax law, but also, in being able to apply that knowledge practically to help solve your clients’ commercial challenges. If you can do that while also communicating in a clear and concise way you will likely have a very successful and fulfilling career.
Has a recent tax case caught your eye?
For me, it would have to be Innovative Bites Ltd v HMRC [2022] UKFTT 352 (TC) – the First-tier Tribunal on the VAT treatment of large marshmallows (reported in Tax Journal, 11 October 2022). The latest in a run of VAT cases attempting to categorise food. Perhaps the most (in)famous of which is United Biscuits (LON/91/0160) or the ‘is a Jaffa Cake a biscuit or cake’ case. A nice reminder that even though tax is such a technical discipline there are still moments of levity that can bring a smile to your face!
Finally, you might not know this about me but…
For a short while I thought I was going to be a fighter pilot (sort of)! For a couple of years at university I flew Bulldog airplanes with the RAF university squadron. I’d always wanted to learn how to fly and the RAF were at the freshers’ week welcome fair. It seemed like far too good an opportunity to pass up.
If you’re wondering how far off a Bulldog is to a fighter jet you could do worse than draw a parallel to what an F1 racing car is to a Robin Reliant. Anyway, I loved it! The RAF taught me to fly and did not ask for too much in return. In the end I could not really see myself signing up to the military life but still look back at my first solo flight as a real achievement!
One of the many reasons people choose to specialise in tax law is due to its ever-changing nature. However, the pace of change recently (or at least proposed change) is beyond the expectations of most, so keeping up to date and keeping my clients informed has kept me and the team extremely busy.
If you could make one change to tax, what would it be?
If I could wave a magic wand over the tax legislation, I’d want to make it more precise. Not necessarily shorter or simpler, as almost by definition tax law needs to be complex, but our cannon of tax law could do with being more specific. I think there is a slight misconception that it is helpful to draft tax law widely because that ensures you capture the tax you’re after. However, in reality, widely drawn tax law leads to ambiguity which can lead to disagreement and ultimately dispute with HMRC. I’ve yet to come across a client who would not prefer to be running their business than working with us on a dispute with HMRC! Tax law conceived with a targeted purpose and precisely drafted would be the change I would make.
What do you know now that you wish you’d known at the start of your career?
I think one of the things you learn over the years practicing tax law is that it remains a difficult subject area no matter how experienced you are. The rules are complex, voluminous, and ever changing. To this end, feeling challenged by the enormity of tax law and its complexity as a young tax associate is entirely normal. The key to success lies in not only being technically excellent in your chosen area of tax law, but also, in being able to apply that knowledge practically to help solve your clients’ commercial challenges. If you can do that while also communicating in a clear and concise way you will likely have a very successful and fulfilling career.
Has a recent tax case caught your eye?
For me, it would have to be Innovative Bites Ltd v HMRC [2022] UKFTT 352 (TC) – the First-tier Tribunal on the VAT treatment of large marshmallows (reported in Tax Journal, 11 October 2022). The latest in a run of VAT cases attempting to categorise food. Perhaps the most (in)famous of which is United Biscuits (LON/91/0160) or the ‘is a Jaffa Cake a biscuit or cake’ case. A nice reminder that even though tax is such a technical discipline there are still moments of levity that can bring a smile to your face!
Finally, you might not know this about me but…
For a short while I thought I was going to be a fighter pilot (sort of)! For a couple of years at university I flew Bulldog airplanes with the RAF university squadron. I’d always wanted to learn how to fly and the RAF were at the freshers’ week welcome fair. It seemed like far too good an opportunity to pass up.
If you’re wondering how far off a Bulldog is to a fighter jet you could do worse than draw a parallel to what an F1 racing car is to a Robin Reliant. Anyway, I loved it! The RAF taught me to fly and did not ask for too much in return. In the end I could not really see myself signing up to the military life but still look back at my first solo flight as a real achievement!
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")