Congratulations to two recipients of CIOT honorary fellowships made at the Institute’s President’s Luncheon today.
Stephen Banyard has been honoured for his huge contribution to the Low Incomes Tax Reform Group, to the Bridge the Gap Campaign and his work during his employment at HMRC.
Bridge the Gap is the campaign to raise funds for the two tax advice charities - TaxAid and Tax Help for Older People. Banyard chairs the campaign.
Banyard’s time at HMRC concluded in August 2012 at which time he was Acting Director General for Personal Tax, where he led the landmark Real Time Information for PAYE project, which now underpins Personal Tax Accounts.
Judge Howard Nowlan has been honoured for the ‘common sense approach’ to legal analysis he took as a judge at the Upper and First-tier Tax Tribunals, from which he retired in 2016.
Cases presided over by Nowlan included several construction industry cases, where his knowledge of construction helped find just results. He also decided the landmark Tower MCashback tax avoidance case, where the judge ruled that the scheme in question was based on ‘too good to be true’ values, and so concluded that allowances should be given only on the actual cash contributed. The verdict was upheld by the Supreme Court and the judgments in the case are now quoted regularly in other loss scheme cases.
CIOT Hon Fellowships – full list
The Rt Hon Lord Rees 1966
Lord Mackay Of Clashfern 1981
Sir Stephen Oliver QC 1996
Sir Anthony Battishill GCB 1997
Dame Valerie Strachan DCB 1998
Mr D Brodie 1999
Rt Hon Lord Howe of Aberavon CH QC 2000
Dr J F Avery Jones CBE 2001
Mr R J Ison ATT 2002
Professor H Hamaekers 2004
Mr R L Jennings ATT 2004
Rt Hon The Lord Hoffmann 2005
Rt Hon The Lord Lawson of Blaby PC 2006
Mr B W Sutherland CBE FCA 2006
Paddy Millard 2007
Sir Andrew Park 2007
Prof. John Tiley 2008
David Milne QC 2008
Rt Hon The Lord Healey 2009
John Kay 2009
Leonard Beighton CB 2010
Robert A Dommett 2010
Robert (Bob) Davies 2013
Prof Judith Freedman CBE 2014
Dame Fiona & Nicholas Woolf 2014
Rt Hon Kenneth Clarke MP 2015
Stephen Banyard 2016
Judge Howard Nowlan 2016
NB. Generally Honorary Fellowships have been presented at the CIOT President’s Luncheon in the January of the year following the year of award (ie Jan 2017 for 2016 awards)
CIOT Head of External Relations