Our Technical Committees

Joint Chairs: Jason Collins and Mark Feldman

Technical Officers: Jayne Simpson – [email protected], David Wright - [email protected]

The Committee’s remit

The remit of the Climate Change Working Group is to consider the implications of climate change for UK tax policy. This includes:

• Ensuring climate change issues are considered when the CIOT responds to consultations or discusses policy ideas;
• Promoting and participating in debate on tax and climate change, both in public and privately with policymakers and third parties (academia, tax think tanks and campaign groups);
• Undertaking online and media activity in relation to tax and climate change to promote the work of the Group and its objectives.

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to [email protected].

Committee members

Gary Ashford
Jenny Batchelor
Barbara Bell
Claire Galineau
Jayne Harrold
Priya Mukherjee
David Murray
Toyin Oyeneyin
Graham Poole
Steven Porter
Senga Prior
Lauren Redhead
Jim Robertson
Chris Sanger
Penny Simmons
Amanda Tickel
Mike Trotman
Penelope Tuck
David Westgate

Chair: Adrian Rudd

Vice-Chair: Chris Lallemand

Technical Officer: Sacha Dalton - [email protected]

The Committee’s remit

The remit of the Corporate Tax committee includes all aspects of UK corporation tax in so far as that tax applies in respect of companies resident in the UK, and the taxation of UK companies generally. The work focuses primarily on larger corporates/groups, working with International Tax where there is overlap with their work and in conjunction with OMB in respect of smaller companies, including:

• Accounting standards and their implications for tax purposes
• Taxation of chargeable gains for companies
• Trading and property rules for companies/partnerships where corporate partner (in conjunction with Property Taxes)
• Capital allowances (in conjunction with Property Taxes in respect of capital allowances on fixtures in properties  and structures and buildings allowances)
• Loan relationships and derivative contracts
• Investment reliefs such as EIS, VCT etc insofar as these effect the investee company (in conjunction with OMB and Private Client)
• Intangible assets and the patent box
• Research and development tax credits
• Groups and consortia
• Administration of corporation tax including clearance procedures for corporate transactions, CTSA and disclosure of tax avoidance schemes (in conjunction with MOT)
• Specialist corporate areas including banks, insurance companies, private equity vehicles, PFI, shipping, oil & gas

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to [email protected].

Committee members

Annette Beresford
Deb Biswas
Kathryn Cashill-Gott
Susan Cattell
Michael Collin
Elizabeth Connolly
Margaret Connolly
Bill Dodwell
Timothy Douglas
Claire Evans
Daniel Gallon
Malcolm Gammie
Nicholas Gardner
Mark Hutton
Tafadzwa Kativu
John Lindsay
Morag Loader
John Messore
Pete Miller
David Murray
Abdul Nabi
Lakshmi Narain
David O’Keeffe
Stuart Pibworth
Philip Ridgway
David Scott
Natasha Scott
Mandipa Soni
Anthony Stobart
Sara-Jane Tovey
David Westgate

Chair: David Murray

Technical Officers: Sacha Dalton - [email protected], Matthew Brown - [email protected], Chris Thorpe - [email protected]

The Committee’s remit

The remit of the Cross Border Remote Workers Working Group is to look at remote cross border working, considering this from a strategic perspective, as well as a technical/administrative perspective. To encourage the UK Government to consider this topic as more of a priority, and more broadly than the current focus, which is principally on PE thresholds and corporation tax.

Committee members

Gary Ashford
Colin Ben-Nathan
Bill Dodwell
Sarah Hewson
Eleanor Meredith
Alastair Munro
Lisa Shipley
Naomi Smith
Melanie Wilson
Steve Wade

Chair: Gary Ashford

Technical Officers: All Technical Officers, depending on the underlying topic

The Committee’s remit

The remit of the Crypto assets working group covers all aspects of the taxation of crypto assets, including (but not limited to) working to ensure that existing legal regimes and guidance are adequate, promoting a greater understanding of the taxation of crypto assets, and working collaboratively with HMRC and other stakeholders to encourage tax compliance.

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to [email protected].

Committee members

Helen Adams
Sameer Bakshi
Ross Bond
Susan Cattell
Jeremy Coker
Gabrielle Donald
Maggie Gonzalez
Nigar Hashimzade
Sam Inkersole
Alex Jones
Jill Kaur
Louise Lane
Ben Lee
Lucy Orrow
Michelle Robinson
Adrian Rudd
Sofia Thomas
Paul Webster

Chair: Alison Kerrey

Vice-Chair: Andrew Jackson

Technical Officers: Lindsay Scott - [email protected] / Emma Rawson - [email protected] / 

The Committee’s remit

The remit of the Digitalisation and Agent Services committee includes:

• Making Tax Digital
• Agent Services

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to [email protected].

Committee members

Tara Bell
Tom Birch
Andrew Cornett
Tracy Easman
John Endacott
Sarah Ferries
Sarah Galt
Linda Gibson
Ami Jack
Frankie Jell
Patrick Kelly
Rachel McEleney
Ray Magill
Stuart Miller
Yvette Nunn
Stephen Relf
James Richards
Zoe Roberts
Nichola Ross Martin
Adrian Rudd
Harriet Sim
Graham Tilbury
James Tweedy
Shaun Vickery
Steve Wade
Morag Watson
Neil Westoby

Chair: Eleanor Meredith

Vice-Chairs: Simon Adams, Paul Tucker

Technical Officer: Matthew Brown - [email protected]

The Committee’s remit

The remit of the Employment Taxes committee includes all aspects of UK employment taxes in so far as such taxes apply in respect of UK based employers (with UK or non-UK based employees) or UK based employees (with UK or non-UK based employers) including:

• Employer/employee, Office Holders and workers subject to taxation under PAYE
• Employment status
• Scope of charge on employment income
• Benefits-in-kind and expenses, including PSAs and P11Ds
• Terminations and inducements
• Employment-related securities (income tax aspects)
• Employer compliance
• Internationally mobile employees
• PAYE including administration, RTI reporting, P11D returns (and student loan deductions)
• IR35 (including Off-payroll works in the public sector), Personal Service companies, Managed Service Companies and umbrella companies
• Apprenticeship Levy
• Agency Workers
• Construction Industry Scheme (CIS)
• National Insurance Contributions (employer/employee aspects)
• Pensions (income tax aspects), including employer and employee contributions, overseas pensions (UK tax aspects), tax charges and administration

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to [email protected].

Committee members

Sharad Badhwar
Susan Ball
Fiona Bell
Jack Bonehill
Glyn Bradley
David Chandler
David Cooper
Patrick Crookes
Paul Dixon
Nigel Doran
Eleanor Dowling
Matthew Fox
Daniel Gooch
Andrew Gotch
Sarah Hewson
Lewin Higgins-Green
Andrew Hubbard
Vaneeta Khurana
Mike Lavan
Elliot Mason
Iain Mills
Peter Moroz
Nicola Pitcher
Simon Ross
Paul Spenceley
Graeme Stenson
Steve Wade
Robert Woodward
Lisa Wootton
Nicholas Wright

Chair: Pete Miller

Technical Officer: Chris Thorpe - [email protected]

The Committee’s remit

• to consider tax policy, technical and practical issues arising on the establishment and operation of Employee Ownership Trust (EOT) structures;
• to identify where there are uncertainties, concerns or potential for avoidance or abuse that do not reflect the policy intent of the legislation or where the policy intent is unclear;
• to identify where the tax legislation does not provide a coherent framework for the establishment and operation of EOTs; 
• make proactive submissions within the terms of the CIOT’s rules of engagement and work in collaboration with HMRC and other stakeholders; 
• Respond to public consultations on the subject of EOTs on behalf of CIOT, with input from outside volunteers where necessary.

Committee members

Andrew Evans
William Franklin
Robert Leggett
Graham Nuttall
Michelle Robinson
Ritchie Tout

Chair: Gabby Donald

Vice-Chair:

Technical Officer: Jayne Simpson - [email protected]

The Committee’s remit

The remit of the Indirect Taxes committee includes all mainstream UK indirect taxes including:

• VAT
• Customs Duty
• Excise Duty
• Environmental Taxes
• Other Indirect taxes (although the sub-committee does not typically deal with Stamp Duty Land Tax (see Property Taxes), and other niche taxes such as Petroleum Revenue Tax, Gaming Duties etc.

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to [email protected].

Committee member

Andrew Bailey
Steve Botham
Rob Case
Rhiannon Churchill
Andrew Clark
Ruth Corkin
Stephen Dale
Mark Delaney
Joseph Eloi
Alexis Enright
Angela Fearnside
Julia Garbutt
Phil Griffiths
Ian Harris
Stephen Hodgson
Richard Iferenta
Simon Levine
Tony Jackson
Bandhana Jakhu
David Jordorson
Angela Lang-Horgan
Rob Lever
Luigi Lungarella
David McGeachy
Graham McKay
Peter Mason
John Morbin
Sunil Parmar
Alan Powell
Edward Saltmarsh
Martin Scammell
Mike Thexton
Mike Trotman
Stuart Walsh
David Walters
Jeremy White
Jeremy Woolf

Chair: David Murray

Vice-Chair: Alastair Munro

Technical Officer: Sacha Dalton - [email protected]

The Committee’s remit

The remit of the International Tax committee includes UK direct taxes, and in particular UK corporation tax, as they apply in respect of companies resident in the UK which have either subsidiaries, permanent establishments or other operations outside the UK; or subsidiaries or permanent establishments in the UK of companies resident outside of the UK, including:

• BEPS
• Controlled foreign company rules
• Cross border transactions and structures
• Double tax treaties
• OECD developments
• Permanent establishments
• Transfer pricing

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to [email protected].

Committee members

Dilpreet Dhanoa
Bill Dodwell
Glyn Fullelove
Daniel Gallon
Malcolm Gammie
Catherine Harlow
Ali Hood
Mark Hutton
Grahame Jackson
Nupur Jalan
John Lindsay
Refilwe Mashale
Nikhl Mehta
Peter Nias
Andrew Parks
Manda Pillay-Maloney
Graham Poole
Jennie Rimmer
Andrew Roycroft
Adrian Rudd
Jonathan Schwarz
Heather Self
Luke Sewell
Sara-Jane Shekarrizi
Lisa Shipley
Mervyn Skeet
Joy Svasti-Salee
Eric Tomsett
Sara-Jane Tovey
Gill Turner

Chair: Helen Adams

Vice-Chairs: Matthew Bridger

Technical Officer: Margaret Curran - [email protected]

The Committee’s remit

The remit of the Management of Taxes committee includes all aspects of taxes management and administration including:

• Compliance and HMRC powers
• Dispute resolution and litigation
• Tax Avoidance
• Tax Evasion and Hidden Economy
• Offshore tax evasion

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to [email protected].

Committee members

Gary Ashford
Clive Butler
John Cassidy
Susan Cattell
Jason Collins
David Feldman
Andrew Gotch
Andrew Hubbard
Hayley Ives
Hui Ling McCarthy
Rachel McEleney
Andrew McKenna
Jon Preshaw
Ed Renton
Rupert Shiers
Graham Tilbury
Seth Turner

Chair: Pete Miller

joint Vice-Chairs: James Geary, Jitendra Patel

Technical Officers: Chris Thorpe - [email protected] 

The Committee’s remit

The remit of the Owner Managed Businesses committee includes all tax matters affecting small businesses, including:

• Income tax on trading/ professional income – sole traders and partnerships (including LLPs)
• Corporation tax on profits from owner-managed limited companies and extraction of funds from limited companies
• Capital gains tax on/ within owner-managed companies, partnerships (including LLPs) and sole-trader businesses
• VAT for owner-managed businesses
• National Insurance for sole-traders and partnerships (including LLPs)
• Matters of tax administration in so far as they affect owner-managed businesses (in conjunction with management of taxes)

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to [email protected].

Committee members

Gordon Buist
Janette Burns
Stephen Burwood
Christopher Campbell
Sally Campbell
Sheldon Cole
Jeremy Coker
Andrew Constable
Aloysia Daros
Rob Durrant-Walker
Stephen Foulkes
James Geary
Cassandra Graham
Andrew Gotch
Andrew Hubbard
Andrew Jackson
Reshma Johar
Jacquelyn Kimber
Robert Leggett
Rachel McEleney
Andy Richens
Adam Rollason
Steve Round
Adrian Rudd
Peter Upton
Tim Walford-Fitzgerald

Joint Chairs: Giles Clarke and Emma Chamberlain

Vice Chair: Michelle Robinson 

Technical Officers: Chris Thorpe  - [email protected]

The Committee’s remit

The remit of the Private Client (International) Committee covers all aspects of domicile and residence issues affecting income tax, capital gains tax and inheritance tax for individuals and trusts. The Committee meets jointly with the Private Client (UK) Committee and works closely with that Committee where there is an overlap with their work.

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to [email protected].

Committee members

John Barnett
Matthew Bird
Clive Butler
Deborah Croatto
Paul Day
Edward Emblem
Jeremy Franks
David Hughes
Laura Jones
Simon McKie
David Mellor
Aparna Nathan
Naomi Smith 

Chair: Danny Clifford

Vice-Chair: David Mellor

Joint Technical Officers: John Stockdale - [email protected] / Chris Thorpe - [email protected]

The Committee’s remit

The remit of the Private Client (UK) Committee includes all domestic aspects of capital gains (personal and settlements), the income tax aspects of investment income (including dividends), and all aspects of Inheritance Tax (personal and settlements) and Pre-Owned Asset Tax. The committee meets jointly with the Private Client (International) Committee and works closely with that committee where there is an overlap with their work.

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to [email protected].

Committee members

John Barnett
David Bowes
John Bunker
Clive Butler
Emma Chamberlain
Giles Clarke
Paul Day
Sam Dewes
Edward Emblem
Jeremy Franks
John Hiddleston
David Hughes
Laura Jones
James Kidgell
Simon McKie
Ray Magill
David Mellor
Natalie Miller
Aparna Nathan
Michelle Robinson
Amanda Simmonds
Naomi Smith
Graeme Stenson
Jon Zigmond

Chair: Leigh Sayliss

Vice-Chair: Caroline Fleet

Technical Officer: Kate Willis - [email protected]

The Committee’s remit

The remit of the Property Taxes committee covers most aspects of UK property taxation including:

• Transactions in land
• Land remediation reliefs
• Plant and machinery in buildings and other capital allowances specific to real estate
• Real Estate Investment Trusts and Property Authorised Investment Funds
• Sale and lease back
• VAT on property
• Capital gains / losses on property including NR CGT
• Non-resident landlords scheme
• Property business profits
• Property development
• Stamp Duty Land Tax
• Valuations
• Property cash basis
• Rent a room
• Furnished holiday lettings
• Non-domestic rates (Business Rates Working Group)

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to [email protected].

Committee members

Paul Atkins
Lynnette Bober
Sally Campbell
Heather Corben
Sally Cowan
Helen Coward
Rob Durrant-Walker
Malcolm Frost
Malcolm Gammie
James Gopsill
Andrew Green
Martin Harris
Simon Howley
Elizabeth Hughes
Michael Hunter
Chris Lallemand
Andrew Levene
Kevin McDaid
Robert Maas
Juliet Minford
Kersten Muller
Lakshmi Narain
Chris Nyland
Alun Oliver
Andy Richens
Philip Ridgway
Martin Scammell
David Scott
Marc Selby
Brian Slater
Ben Tennant
Zoe Thomas
Cathryn Vanderspar
Tina Webster
David Westgate

Business Rates Working Group members

Chair: Kersten Muller 

John Endacott / James Fox / Colette Henshaw/ Ian Mackie / Henry Morris / Lakshmi Narain / Leigh Sayliss / Marc Selby / David Scott / Euan Sutherland / Simon Tivey / Zoe Thomas / Penelope Tuck / Alex White

Chair: Sean Cockburn

Vice-Chair: Melanie Wilson

Technical Officer: Lindsay Scott - [email protected] 

The Committee’s remit

The remit of the Scottish technical committee covers all aspects of Scottish taxation and taxes devolved to Scotland under the Scotland Acts of 1998, 2012 and 2016, including:

• fully devolved (and future devolved) taxes;
• partially devolved taxes;
• local taxes;
• assigned taxes;
• the management and administration of the taxation system in Scotland;
• compliance and powers of tax authorities insofar as they affect taxes devolved to Scotland;
• dispute resolution, litigation and Revenue Scotland’s Charter of Standards and Values;
• the approach to taxation in Scotland.

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to [email protected].

Committee members

Carrie Armstrong
Charlotte Barbour
Roger Berl
Eric Brown
Michael Collin
Karen Davidson
Donald Drysdale
Alexander Garden
Heather Gibson
Derek Hanlan
John Harpur
Michael Jamison
Jo Joyce
Moira Kelly
Justine Riccomini
Ritchie Tout
Gordon Watt

Chair: Ritchie Tout

Technical Officer: Kate Willis - [email protected]

The Committee’s remit

The remit of the Welsh Technical committee covers all aspects of Welsh taxation and taxes devolved to Wales under the Wales Acts of 2017 and 2014 and the Government of Wales Act 2006, including:

• fully devolved (and future devolved) taxes;
• partially devolved taxes
• local taxes (including new Welsh taxes)
• the management and administration of the taxation system in Wales;
• compliance and powers of tax authorities insofar as they affect taxes devolved to Wales;
• dispute resolution, litigation and the Welsh Revenue Authority’s Charter;
• the approach to taxation in Wales;
• respecting the equality of the Welsh and English languages in Wales.

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to [email protected].

Committee members

Sean Cockburn
Sara Closs-Davies
Sarah Delaney
Carla Edgley
Andrew Evans
Jonathan Evans
Terry Filer
Robert Lilycrop
Lakshmi Narain
Justine Riccomini
Anne Smith
Tom Thorneycroft
Mike Trotman