New CIOT President calls for a more strategic approach to tax policy

She said this in her inaugural speech as CIOT President, as she thanked and took over from Charlotte Barbour at the Institute’s annual general meeting (AGM) this afternoon. This is the first time one female CIOT president has handed over to another. (Read Nichola's speech in full here and Charlotte's outgoing speech here.)

In the speech Nichola:

• Said that making a success of MTD will need HMRC and tax professionals to continue to work closely together
• Promised to continue to press for improvements to HMRC service levels over the year ahead
• Encouraged the government to consider introducing a statutory employment test
• Encouraged Institute members and employers to feed into a review of the Chartered Tax Adviser (CTA) qualification

In addition to Nichola Ross Martin becoming President, Paul Aplin became the Institute’s new Deputy President and John Barnett became Vice President. (See below for mini-biogs of the team.)

In her speech Nichola called for more debate about the design of the tax system and encouraged the Chancellor to set out the government’s guiding principles and priorities for tax policy:

“[W]hile there is plenty of argument about rates and burdens in parliament, there is very little about reform and design.

“Take employment taxes. The PAYE system is the government’s main bread winner.  Successive governments have tweaked the rates and thresholds for national insurance but paid rather less attention to the fundamental issues as to how tax policy might adapt to cope with the changing world of work.”

As an example, she suggested that determining employment status for tax is “far too difficult and costly, and that legislation would be desirable. We have a statutory test for residence, with a system of tie breakers, and by and large that works very well. A similar approach for employment status could clear up a lot of uncertainties and reduce administration costs for business, workers and HMRC.”

She also addressed the proposed changes to inheritance tax, saying that: “The tapering of business and agricultural property reliefs in particular have had huge amounts of media and political attention. I get the politics and appreciate the desire to redistribute wealth, but where in these changes is the wider debate? Could the government have achieved their aims in a less contentious way if they had consulted at an earlier stage, or perhaps even considered this as part of a wider review of inheritance tax or even capital taxes as a whole?”

She also criticised the complexity of current employment legislation, the sense behind a system that “incentivises entrepreneurs to retire early” and the absence of any statement of strategic aims in the recent Corporate Tax Roadmap.

“To pose these questions is not to argue for an ‘everything everywhere all at once’ approach to tax. But it is to point out that there is more to tax policy than rates and thresholds. Strategy is crucial. Back in 2017 CIOT, the IFS and the Institute for Government argued in the ‘Better Budgets’ report that chancellors should make an early statement in a new parliament spelling out their guiding principles and priorities for tax policy, to encourage them into a more strategic, less ad hoc approach. This advice still stands.”

On Making Tax Digital (MTD) Nichola said:

“Moving clients into MTD will not always be easy. The transformation required is not just about software, it’s about having the staff and other services in place to deal with demand.

“Making a success of MTD will need HMRC and tax professionals to continue to work closely together. The building in of multi-agent functionality, as requested by CIOT and others, is a really welcome step in HMRC’s MTD development process. We appreciate how long it takes to make this kind of transformation but are still pushing to ensure that this doesn’t remain a second-tier priority in future digital changes.

“We will play our part, publicising, educating and providing constructive challenge where we think things can be improved.”

On HMRC service levels Nichola said:

“The shift into digital is inevitably a slow process, due to the complexities involved. That means it is important that government ensures that online services are fit for purpose before restricting access to traditional contact methods like phone and post.

“Our joint report with ICAEW on HMRC’s service levels set out constructive recommendations for how services can be improved and with that pressure on HMRC’s systems reduced. The minister’s announcement that a dedicated mailbox will be set up for agents with unresolved PAYE and self-assessment queries delivers one of those recommendations and is welcome. I’ll continue to press our other proposals with ministers and HMRC over the year ahead.”

On modernising CIOT’s qualifications Nichola said:

“During Charlotte’s term we launched a review of the CTA to make sure it retains its relevance and meets the needs of the market. Last month we launched a consultation, seeking views from members, students, employers and others on what the new syllabus should look like. Please let us know what you think.  What are the skills and competencies tax advisers will need in 10 years’ time? How should we test for them?

“Tax technology skills are clearly central. As well as thinking about their place in the CTA we have our new and very popular Diploma in Tax Technology, and ‘AI for tax’ [CPD course] and we are in the process of developing an ‘AI ethics in tax’ course in partnership with the ATT. And I am looking forward to our Tax Technology Conference next week in Birmingham, exploring the latest advances in this area.”

ENDS

_{Notes for editors}

_{1. The CIOT’s Annual General Meeting took place at 4.45pm online on 29 May 2025. You can read the new President's speech in full at www.tax.org.uk/NRM-speech.}

_{2.CIOT Officers}

_{New President – Nicholas Ross Martin}

_{Nichola Ross Martin is the founder and former managing director of the Rossmartin.co.uk online tax resources and the Virtual Tax Partner support service. She is now a tax consultant with 2020 Innovation, a lecturer, writer and web innovator. She is a specialist in owner managed business taxes, reorganisations and reconstructions, share schemes, tax appeals and investigations.}

_{New Deputy President – Paul Aplin}

_{Paul Aplin is a well-known tax writer and speaker, particularly on issues around tax administration and technology. He previously worked as a tax partner at AC Mole & Sons and is currently an adviser to several software businesses. He chairs the Diploma in Tax Technology Committee. As a former president of ICAEW (2018-19), and expected to take the presidency of CIOT in 2026-27, he is set to become the first person to hold the position for both organisations.}

_{New Vice President – John Barnett}

_{John Barnett is a partner at law firm Burges Salmon. He is a specialist in private client taxation and chairs the Institute’s Technical Policy and Oversight Committee. He was a contributor to the 2020 Wealth Tax Commission, is a member of the CenTax Advisory Board and is a former chair of Presiding Judges for the STEP Private Client Awards.}

_{Immediate Past President – Charlotte Barbour}

_{Charlotte Barbour was President of the CIOT May 2024 – May 2025. She was Director of Regulatory Authorisations at ICAS until her retirement in March 2024, and before that was ICAS Director of Taxation. Charlotte has also served as Secretary to the Joint Professional Bodies PCRT (Professional Conduct in Relation to Taxation) Group.}

_{3.The 2017 Better Budgets report can be read at Better Budgets: Making tax policy better | Institute for Government}