{"id":623,"date":"2007-05-15T21:19:39","date_gmt":"2007-05-15T19:19:39","guid":{"rendered":"http:\/\/www.taxresearch.org.uk\/Blog\/2007\/05\/15\/the-chartered-institute-of-tax-mebracing-tax-compliance\/"},"modified":"2007-05-16T10:00:31","modified_gmt":"2007-05-16T08:00:31","slug":"the-chartered-institute-of-tax-mebracing-tax-compliance","status":"publish","type":"post","link":"https:\/\/www.taxresearch.org.uk\/Blog\/2007\/05\/15\/the-chartered-institute-of-tax-mebracing-tax-compliance\/","title":{"rendered":"The Chartered Institute of Tax &#8211; embracing tax compliance?"},"content":{"rendered":"<p>I admit I've had very little time for the out-going President of the Chartered Institute of Tax, <a href=\"http:\/\/www.tax.org.uk\/showarticle.pl?id=4422\" target=\"_blank\">John Cullinane<\/a> of Deloittes. If he chose he could find an opportunity to make an unhelpful contribution to the tax debate he seemed to take it.<\/p>\n<p>It's good therefore to see that new President Rob Ellerby <a href=\"http:\/\/www.tax.org.uk\/showarticle.pl?id=5524\" target=\"_blank\">has said<\/a> the following, which is very different in tone from his predecessor:<\/p>\n<blockquote>\n<p>As the tax system becomes more complex and HM Revenue &amp; Customs (HMRC) move to a risk-based approach for tax collection, the tax adviser's role has never been more crucial in ensuring that the taxpayer understands their obligations and pays the correct tax.<\/p>\n<\/blockquote>\n<p>If that means he's embraced tax compliance (paying the right amount of tax, but no more, in the right place at the right time - with the right place meaning that the economic substance and form of the transaction coincide in a location) then I'll be delighted. Nothing would please me more than to find common ground with someone like the CIoT on this issue.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I admit I&#8217;ve had very little time for the out-going President of the Chartered Institute of Tax, John Cullinane of Deloittes. If he chose he<br \/><a class=\"moretag\" href=\"https:\/\/www.taxresearch.org.uk\/Blog\/2007\/05\/15\/the-chartered-institute-of-tax-mebracing-tax-compliance\/\"><em> Read the full article&#8230;<\/em><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[33],"tags":[],"class_list":["post-623","post","type-post","status-publish","format-standard","hentry","category-tax-compliance"],"_links":{"self":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/623","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/comments?post=623"}],"version-history":[{"count":0,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/623\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/media?parent=623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/categories?post=623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/tags?post=623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}