One minute with John Whiting, Tax Director of the OTS and Tax Policy Director of the CIOT
How did you end up in tax?
The then traditional route of going into accountancy to get business experience and a qualification, discovering tax, realising that it was ‘real’, affected everyone and gave me a constant challenge.
What’s the biggest practical problem you face?
Fitting everything in. My wife often reminds me that I left PwC to start winding down a bit … with the CIOT and OTS jobs, life is at times busier than ever.
Who in tax do you most admire?
Any and every tax practitioner who manages to keep up with the flood of change … plus a special mention for David Gauke who I think is doing a great job.
Best day in the office?
One with variety – a bit of technical work, seeing some people, a bit of media, finishing a good, constructive paper, some time to think ... and getting away at a reasonable time.
The best piece of professional advice you’ve been given?
Take responsibility but consult if you’re not sure – nobody knows everything. Said to me 30 years ago but it’s valid in all directions today.
What do you think to the way tax law is made in the UK?
It can be good and it has improved over the years – proper consultation, steady evolution, taken in stages. But as if to remind us, the wheels sometimes come off (eg, child benefit, disguised remuneration, 10% IHT relief), usually because the answer has been found before the questions have been properly posed. And the Parliamentary process needs significant improvement.
The worst piece of tax legislation enacted recently?
Pre-owned assets tax? FA 2008 Sch 7 (remittance basis)? FA 2011 Sch 2 (disguised remuneration)? The current reliefs cap idea? Sadly, there is a good deal of competition.
If you could make one change to UK tax law, what would it be?
Make proper consultation over a proper period compulsory.
Where do you stand on the GAAR proposals?
Concentrating on anti-abuse is key; if we can solve issues around certainty, it may well help stem the endless tide of anti-avoidance legislation.
What has HMRC got right?
A great deal – let’s not lose sight of the fact it manages to process millions of returns, collect vast amounts of tax, pay out billions in credits, all whilst under terrible staffing pressures.
What has it got wrong?
Failing to consult on some things – especially about how something will work in practice. Going direct to taxpayers at times and ignoring agents – we do actually know the system and can offer a great ‘multiplier’ effect’.
If you hadn’t gone into tax, what else might you have done?
Probably teaching – though watching my eldest daughter qualifying and now working as a vet, that might have suited me very well.
You might not know this but at heart I’m a frustrated …
One minute with John Whiting, Tax Director of the OTS and Tax Policy Director of the CIOT
How did you end up in tax?
The then traditional route of going into accountancy to get business experience and a qualification, discovering tax, realising that it was ‘real’, affected everyone and gave me a constant challenge.
What’s the biggest practical problem you face?
Fitting everything in. My wife often reminds me that I left PwC to start winding down a bit … with the CIOT and OTS jobs, life is at times busier than ever.
Who in tax do you most admire?
Any and every tax practitioner who manages to keep up with the flood of change … plus a special mention for David Gauke who I think is doing a great job.
Best day in the office?
One with variety – a bit of technical work, seeing some people, a bit of media, finishing a good, constructive paper, some time to think ... and getting away at a reasonable time.
The best piece of professional advice you’ve been given?
Take responsibility but consult if you’re not sure – nobody knows everything. Said to me 30 years ago but it’s valid in all directions today.
What do you think to the way tax law is made in the UK?
It can be good and it has improved over the years – proper consultation, steady evolution, taken in stages. But as if to remind us, the wheels sometimes come off (eg, child benefit, disguised remuneration, 10% IHT relief), usually because the answer has been found before the questions have been properly posed. And the Parliamentary process needs significant improvement.
The worst piece of tax legislation enacted recently?
Pre-owned assets tax? FA 2008 Sch 7 (remittance basis)? FA 2011 Sch 2 (disguised remuneration)? The current reliefs cap idea? Sadly, there is a good deal of competition.
If you could make one change to UK tax law, what would it be?
Make proper consultation over a proper period compulsory.
Where do you stand on the GAAR proposals?
Concentrating on anti-abuse is key; if we can solve issues around certainty, it may well help stem the endless tide of anti-avoidance legislation.
What has HMRC got right?
A great deal – let’s not lose sight of the fact it manages to process millions of returns, collect vast amounts of tax, pay out billions in credits, all whilst under terrible staffing pressures.
What has it got wrong?
Failing to consult on some things – especially about how something will work in practice. Going direct to taxpayers at times and ignoring agents – we do actually know the system and can offer a great ‘multiplier’ effect’.
If you hadn’t gone into tax, what else might you have done?
Probably teaching – though watching my eldest daughter qualifying and now working as a vet, that might have suited me very well.
You might not know this but at heart I’m a frustrated …
