Our Technical Committees

23 Apr 2021

Our technical work is undertaken through a variety of individual technical committees and working groups. These committees and working groups report to the overarching Technical Policy and Oversight Committee (TPOC), which reports to CIOT Council.


A full picture of our technical committees and working groups can be found here.

Membership of our Technical Policy and Oversight Committee can be viewed here.

Technical Committees

Corporate Tax Committee

Chair: Adrian Rudd

Vice-Chair: Chris Lallemand

Technical Officer: Sacha Dalton - sdalton@ciot.org.uk

The Committee’s remit

The remit of the Corporate Tax committee includes all aspects of UK corporation tax in so far as that tax applies in respect of companies resident in the UK, and the taxation of UK companies generally. The work focuses primarily on larger corporates/groups, working with International Tax where there is overlap with their work and in conjunction with OMB in respect of smaller companies, including:

  • Accounting standards and their implications for tax purposes
  • Taxation of chargeable gains for companies
  • Trading and property rules for companies/partnerships where corporate partner (in conjunction with Property Taxes in respect of property rules)
  • Capital allowances, including plant leasing (in conjunction with Property Taxes in respect of capital allowances on fixtures in properties)
  • Loan relationships and derivative contracts
  • Investment reliefs such as EIS, VCT etc insofar as these effect the investee company (in conjunction with OMB and CGT&II)
  • Intangible assets and the patent box
  • Research and development tax credits
  • Groups and consortia
  • Administration of corporation tax including clearance procedures for corporate transactions, CTSA and disclosure of tax avoidance schemes (in conjunction with MOT)
  • Specialist corporate areas including banks, insurance companies, private equity vehicles, PFI, shipping, oil & gas

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

 Complete and submit the application form, along with your CV, to technical@ciot.org.uk.

Digitalisation and Agent Services Committee

Chair: Tina Riches

Vice-Chairs: Claire Rulten, Alison Hobbs

Technical Officers: Margaret Curran - mcurran@ciot.org.uk / Emma Rawson erawson@att.org.uk

The Committee’s remit

The remit of the Digitalisation and Agent Services committee includes:

  • Making Tax Digital
  • Agent Services

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to technical@ciot.org.uk.

Employment Taxes Committee

Chair: Colin Ben-Nathan

Technical Officer: Matthew Brown - mbrown@ciot.org.uk

The Committee’s remit

The remit of the Employment Taxes committee includes all aspects of UK employment taxes in so far as such taxes apply in respect of UK based employers (with UK or non-UK based employees) or UK based employees (with UK or non-UK based employers) including:

  • Employer/employee, Office Holders and workers subject to taxation under PAYE
  • Employment status
  • Scope of charge on employment income
  • Benefits-in-kind and expenses, including PSAs and P11Ds
  • Terminations and inducements
  • Employment-related securities (income tax aspects)
  • Employer compliance
  • Internationally mobile employees
  • PAYE including administration, RTI reporting, P11D returns (and student loan deductions)
  • IR35 (including Off-payroll works in the public sector), Personal Service companies, Managed Service Companies and umbrella companies
  • Apprenticeship Levy
  • Agency Workers
  • Construction Industry Scheme (CIS)
  • National Insurance Contributions (employer/employee aspects)
  • Pensions (income tax aspects), including employer and employee contributions, overseas pensions (UK tax aspects), tax charges and administration

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

 Complete and submit the application form, along with your CV, to technical@ciot.org.uk.

Indirect Taxes Committee

Chair: Alan McLintock

Vice-Chair: Gabby Donald

Technical Officer: Jayne Simpson - jsimpson@ciot.org.uk

The Committee’s remit

The remit of the Indirect Taxes committee includes all mainstream UK indirect taxes including:

  • VAT
  • Customs Duty
  • Excise Duty
  • Environmental Taxes
  • Other Indirect taxes (although the sub-committee does not typically deal with Stamp Duty Land Tax (see Property Taxes), and other niche taxes such as Petroleum Revenue Tax, Gaming Duties etc.

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

 Complete and submit the application form, along with your CV, to technical@ciot.org.uk.

International Tax Committee

Chair: David Murray

Vice-Chair: Alastair Munro

Technical Officer: Sacha Dalton - sdalton@ciot.org.uk

The Committee’s remit

The remit of the International Tax committee includes UK direct taxes, and in particular UK corporation tax, as they apply in respect of companies resident in the UK which have either subsidiaries, permanent establishments or other operations outside the UK; or subsidiaries or permanent establishments in the UK of companies resident outside of the UK, including:

  • BEPS
  • Controlled foreign company rules
  • Cross border transactions and structures
  • Double tax treaties
  • OECD developments
  • Permanent establishments
  • Transfer pricing

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

 Complete and submit the application form, along with your CV, to technical@ciot.org.uk.

Management of Taxes Committee

Chair: Helen Adams

Vice-Chair: Andy McKenna
Vice-Chair: Steven Pinhey

Technical Officer: Margaret Curran - mcurran@ciot.org.uk

The Committee’s remit

The remit of the Management of Taxes committee includes all aspects of taxes management and administration including:

  • Compliance and HMRC powers
  • Dispute resolution and litigation
  • Tax Avoidance
  • Tax Evasion and Hidden Economy
  • Offshore tax evasion

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

 Complete and submit the application form, along with your CV, to technical@ciot.org.uk.

Owner Managed Business Committee

Chair: Pete Miller

Vice-Chairs: Andrew Constable, Victor Dauppe, Jitendra Patel

Technical Officer:
Matthew Brown - mbrown@ciot.org.uk / Margaret Curran - mcurran@ciot.org.uk

The Committee’s remit

The remit of the Owner Managed Businesses committee includes all tax matters affecting small businesses, including:

  • Income tax on trading/ professional income – sole traders and partnerships (including LLPs)
  • Corporation tax on profits from owner-managed limited companies and extraction of funds from limited companies
  • Capital gains tax on/ within owner-managed companies, partnerships (including LLPs) and sole-trader businesses
  • VAT for owner-managed businesses
  • National Insurance for sole-traders and partnerships (including LLPs)
  • Matters of tax administration in so far as they affect owner-managed businesses (in conjunction with management of taxes)

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

 Complete and submit the application form, along with your CV, to technical@ciot.org.uk.

Private Client (International) Committee

Private Client (International) Committee

Joint Chairs: Giles Clarke and Emma Chamberlain

Technical Officer: Kate Willis - kwillis@ciot.org.uk

The Committee’s remit

The remit of the Private Client (International) Committee covers all aspects of domicile and residence issues affecting income tax, capital gains tax and inheritance tax for individuals and trusts. The Committee meets jointly with the Private Client (UK) Committee and works closely with that Committee where there is an overlap with their work.

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

 Complete and submit the application form, along with your CV, to technical@ciot.org.uk.

Private Client (UK) Committee

Chair: John Bunker

Vice-Chair: Danny Clifford

Technical Officer: John Stockdale - jstockdale@ciot.org.uk

The Committee’s remit

The remit of the Private Client (UK) Committee includes all domestic aspects of capital gains (personal and settlements), the income tax aspects of investment income (including dividends), and all aspects of Inheritance Tax (personal and settlements) and Pre-Owned Asset Tax. The committee meets jointly with the Private Client (International) Committee and works closely with that committee where there is an overlap with their work.

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to technical@ciot.org.uk.

Property Taxes Committee

Chair: Marc Selby 

Vice-Chair: Leigh Sayliss

Technical Officer: Kate Willis - kwillis@ciot.org.uk

The Committee’s remit

The remit of the Property Taxes committee covers most aspects of UK property taxation including:

  • Transactions in land
  • Land remediation reliefs
  • Plant and machinery in buildings and other capital allowances specific to real estate
  • Real Estate Investment Trusts and Property Authorised Investment Funds
  • Sale and lease back
  • VAT on property
  • Capital gains / losses on property including NR CGT
  • Non-resident landlords scheme
  • Property business profits
  • Property development
  • Stamp Duty Land Tax, Welsh Land Transaction Tax
  • Valuations
  • Property cash basis
  • Rent a room
  • Furnished holiday lettings

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to technical@ciot.org.uk.

Scottish Technical Committee

Chair: Alexander Garden

Technical Officer: Joanne Walker - jwalker@litrg.org.uk

The Committee’s remit

The remit of the Scottish technical committee covers all aspects of Scottish taxation and taxes devolved to Scotland under the Scotland Acts of 1998, 2012 and 2016, including:

  • fully devolved (and future devolved) taxes;
  • partially devolved taxes;
  • local taxes;
  • assigned taxes;
  • the management and administration of the taxation system in Scotland;
  • compliance and powers of tax authorities insofar as they affect taxes devolved to Scotland;
  • dispute resolution, litigation and Revenue Scotland’s Charter of Standards and Values;
  • the approach to taxation in Scotland.

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to technical@ciot.org.uk.

Welsh Technical Committee

Chair: Lakshmi Narain

Vice Chair: Ritchie Tout

Technical Officer: Kate Willis - kwillis@ciot.org.uk

The Committee’s remit

The remit of the Welsh Technical committee covers all aspects of Welsh taxation and taxes devolved to Wales under the Wales Acts of 2017 and 2014 and the Government of Wales Act 2006, including:

  • fully devolved (and future devolved) taxes;
  • partially devolved taxes
  • local taxes (including new Welsh taxes)
  • the management and administration of the taxation system in Wales;
  • compliance and powers of tax authorities insofar as they affect taxes devolved to Wales;
  • dispute resolution, litigation and the Welsh Revenue Authority’s Charter;
  • the approach to taxation in Wales;
  • respecting the equality of the Welsh and English languages in Wales.

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to technical@ciot.org.uk.

Climate Change Working Group

Chair: Jason Collins

Technical Officers: Joanne Walker - jwalker@litrg.org.uk, Jayne Simpson – jsimpson@ciot.org.uk

The Committee’s remit

The remit of the Climate Change Working Group is to consider the implications of climate change for UK tax policy. This includes:

  • Ensuring climate change issues are considered when the CIOT responds to consultations or discusses policy ideas;
  • Promoting and participating in debate on tax and climate change, both in public and privately with policymakers and third parties (academia, tax think tanks and campaign groups);
  • Undertaking online and media activity in relation to tax and climate change to promote the work of the Group and its objectives.

How to join

Review the Committee Pack to check your eligibility and what being a volunteer involves.

Complete and submit the application form, along with your CV, to technical@ciot.org.uk.

Tax Adviser Committee

Chair: Yvette Nunn 

Technical Officer:  Richard Wild – rwild@ciot.org.uk

The Tax Adviser Committee is a joint committee of the CIOT and ATT.

The Committee’s remit 

The remit of the Tax Adviser committee covers all aspects of the technical and community content of Tax Adviser magazine and taxadvisermagazine.com.

In particular, the committee focuses on ensuring that the magazine and website meet the needs of today’s tax adviser by:

  • reflecting the broad interests of CIOT and ATT members
  • providing a variety of content across the different tax regimes
  • containing an appropriate level of non-tax-technical content (eg ‘soft skills’ type articles)
  • addressing topical issues
  • providing valuable CPD

The committee does this by supporting the editor and editor in chief in relation to the magazine’s content, providing and facilitating and reviewing feedback on previous content, and acting on the feedback received. The committee also looks ahead to future content, seeking to ensure that it will adequately cover upcoming developments and fiscal events.

How to join 

Review the Committee Pack to check your eligibility and what being a volunteer involves. 

 Complete and submit the application form, along with your CV, to technical@ciot.org.uk

Tax Adviser magazine

Editor-in-chief - Bill Dodwell – bdodwell@ciot.org.uk

Editor – Angela Partington - angela.partington@lexisnexis.co.uk

Web editor – Jonathan Chan – jchan@ciot.org.uk

Published by LexisNexis