Members of the Chartered Institute of Taxation (CIOT) and the Association of Taxation Technicians (ATT) have the right to attend meetings; however, other individuals may be invited by the members of the Branch Committee.
The members of the Committee shall appoint one of their number to act as Chairman if the already appointed Chairman is unable to attend.
The quorum necessary for the transaction of business shall be at least three.
The Committee should aim to meet regularly to discuss the events programme and tax issues as they arise.
4. Committee role
The duties of the Branch Committee are to:
i educate members of the CIOT and ATT in their local area
ii discuss any tax policies or tax issues that require clarification
iii respond on technical matters as required or requests for opinions
iv deal with any membership enquiries
v build up good relations on a local level with the tax authorities and other professional bodies
vi respond to consultation on proposed tax changes and to liaise with the tax authorities when required on tax technical and policy matters
vii provide an opportunity for members and non-members to meet other tax professionals and share technical issues
5. Reporting responsibilities
The minutes of Committee meetings shall be circulated to the members of the Committee and a copy sent to Head Office.
The Committee shall review annually its Terms of Reference, its own effectiveness, its membership and shall make any changes it considers appropriate. The Terms of Reference shall be presented at the Branch Annual General Meeting (AGM).
The Committee will produce annual accounts. These will be submitted to Head Office once approved by the Branch Committee and signed. The accounts will also be presented at the AGM.
7. AGM and Committee service
Each AGM shall be used to present the branch accounts to the members and elect officers for the forthcoming year. The Committee shall decide on any membership changes if any are required.
The recommended maximum length of service of an officer shall be as follows:
Chairman - 3 years
Secretary - 3 years
Treasurer - 3 years
Should a suitable replacement for any of the above posts not be forthcoming then the officer may extend their period of office for a further year subject to the consent of the Committee.
Should more than one person stand for one of the above posts then a formal election will take place at the AGM.
Notification of the AGM will include full details of the proposed Committee and will be sent to members not less than 21 days before the AGM.
The Committee has its authority from the CIOT and ATT.