One minute with Amanda Brown, head of tax litigation at KPMG.
What would you consider to be the highlight from your professional life?
There are two and I honestly can’t choose between them: being the first lawyer in a UK accountancy firm to ever appear in the Court of Justice as an advocate; and the response from the appellant on the first case I sat on as a First-tier Tribunal judge (despite me finding against them), when the couple thanked me for helping them to understand.
You represented the taxpayer in the Bridport VAT case on green fees. Where are we now on that case?
The CJEU agreed with our argument that green fees paid to non-profit making golf clubs are exempt from VAT. HMRC, faced with a significant volume of claims, subsequently sought to raise an alternative defence to the claims in the form of partial unjust enrichment. That matter was heard by the FTT in June this year and we await the judgment.
Comment on a tax measure which is currently the subject of consultation.
It’s not quite a tax measure, but the decision to introduce court charges for First-tier and Upper Tribunal interests me both as a practitioner and as a judge. For the FTT, where costs are not generally payable, it is striking that HMRC is always the respondent and will never therefore pay these fees. In some of the cases that have come before me, small operators have a justifiable complaint as to how HMRC has treated them and the tribunal represents a forum in which to do that and feel heard. Many of those taxpayers will be deprived of that forum with the introduction of charges.
If you could make one change to UK tax law or practice, what would it be?
The most important change that needs to be made is to develop a deeper relationship of respect and trust between taxpayers, advisers and HMRC. In other words, a better working relationship. Taxpayers simply don’t feel like customers but that is how they are described by HMRC. A clear legislative and policy approach, rather than vacillation, is also important. More resource for HMRC to better understand business would, in my opinion, create a more effective tax collection infrastructure.
Aside from your KPMG colleagues, whom in tax do you most admire?
Will Morris. Will is an inspiring thought leader on the impact of first world tax policies in developing countries. A church leader and global head of tax policy of GE, Will has encouraged dialogue between NGOs, HMRC and advisers on complex subjects, including avoidance and transparency.
In the field of tax, what is the role of legal advice privilege?
I may be jaundiced here, but I honestly believe that legal advice privilege (LAP) has been used by lawyers inappropriately over many years to help clients hide tax advice and to try to secure work at the expense of other tax advisers. LAP, in my view, provides taxpayers with the latitude to determine when rather than if there should be disclosure. LAP belongs to the client and is not the gift of the adviser. Unless it is used appropriately, there is a risk it will be lost.
Tell us a secret.
I am a triathlete. This year, I came first in my age group at the Sprint distance triathlon in both London triathlons. I also decorate wedding and celebration cakes for friends and family. I even made a ‘VAT is 40’ cake as a leather bound Orange Tax Handbook.
One minute with Amanda Brown, head of tax litigation at KPMG.
What would you consider to be the highlight from your professional life?
There are two and I honestly can’t choose between them: being the first lawyer in a UK accountancy firm to ever appear in the Court of Justice as an advocate; and the response from the appellant on the first case I sat on as a First-tier Tribunal judge (despite me finding against them), when the couple thanked me for helping them to understand.
You represented the taxpayer in the Bridport VAT case on green fees. Where are we now on that case?
The CJEU agreed with our argument that green fees paid to non-profit making golf clubs are exempt from VAT. HMRC, faced with a significant volume of claims, subsequently sought to raise an alternative defence to the claims in the form of partial unjust enrichment. That matter was heard by the FTT in June this year and we await the judgment.
Comment on a tax measure which is currently the subject of consultation.
It’s not quite a tax measure, but the decision to introduce court charges for First-tier and Upper Tribunal interests me both as a practitioner and as a judge. For the FTT, where costs are not generally payable, it is striking that HMRC is always the respondent and will never therefore pay these fees. In some of the cases that have come before me, small operators have a justifiable complaint as to how HMRC has treated them and the tribunal represents a forum in which to do that and feel heard. Many of those taxpayers will be deprived of that forum with the introduction of charges.
If you could make one change to UK tax law or practice, what would it be?
The most important change that needs to be made is to develop a deeper relationship of respect and trust between taxpayers, advisers and HMRC. In other words, a better working relationship. Taxpayers simply don’t feel like customers but that is how they are described by HMRC. A clear legislative and policy approach, rather than vacillation, is also important. More resource for HMRC to better understand business would, in my opinion, create a more effective tax collection infrastructure.
Aside from your KPMG colleagues, whom in tax do you most admire?
Will Morris. Will is an inspiring thought leader on the impact of first world tax policies in developing countries. A church leader and global head of tax policy of GE, Will has encouraged dialogue between NGOs, HMRC and advisers on complex subjects, including avoidance and transparency.
In the field of tax, what is the role of legal advice privilege?
I may be jaundiced here, but I honestly believe that legal advice privilege (LAP) has been used by lawyers inappropriately over many years to help clients hide tax advice and to try to secure work at the expense of other tax advisers. LAP, in my view, provides taxpayers with the latitude to determine when rather than if there should be disclosure. LAP belongs to the client and is not the gift of the adviser. Unless it is used appropriately, there is a risk it will be lost.
Tell us a secret.
I am a triathlete. This year, I came first in my age group at the Sprint distance triathlon in both London triathlons. I also decorate wedding and celebration cakes for friends and family. I even made a ‘VAT is 40’ cake as a leather bound Orange Tax Handbook.
