Inaugural Lecture: Professor Rita de la Feria
VAT Anti-fraud Policy, Third Party Liability, and the Rule of Law
Moot Court Room, Liberty Building, University of Leeds
5.30pm, 7 February 2017
The inaugural will be preceded by a short conference, starting at 4pm, with a range a speakers on various taxation issues, namely:
- Professor Judith Freedom (Oxford University) on tax avoidance
- Professor Amparo Grau (Completense University of Madrid) on tax avoidance and corporate social responsibility
- Assistant Professor Karina Elgaard (University of Copenhagen) on VAT grouping
- Assistant Professor Charlene Herbain (University of Luxembourg) on VAT fraud
- Max Schofield (UK Barrister) on VAT rates
The conference is open to all attending the inaugural. However, attendance is not mandatory and registration will be available at 5pm for the Inaugural Lecture.
The size of VAT fraud across Europe is said to be extremely high. It is therefore unsurprising that the last few years have seen a strengthening of VAT anti-fraud policy across most Member States, with an upsurge in both legislative and administrative measures adopted at both national and EU level. These measures have essentially taken two forms, namely measures to combat the VAT fraud and evasion phenomenon, and measures to counter the costs of VAT fraud. Amongst the later are measures focussing primarily on the transfer of liability to third parties, and their responsabilisation for the enforcement of the tax law. Anti-fraud policy appears to be no longer regarded solely as a deterrent or as a form of punishment, but as an additional source of revenue, or a compensatory measure for the revenue lost through fraud. These developments are evidence of a significant shift in VAT anti-fraud, motivated by public finance concerns; a shift from crime suppression to crime management.
Our third Annual Dinner will be held on Thursday 28 June 2018 at St Martin-in-the-Fields, London. The speaker this year will be Vanessa Houlder.
Vanessa, a member of the Lex team on the FT, has been with the paper since 1988 and spent over a decade as its chief tax writer covering a wide range of UK and international tax policy and avoidance issues. She has been the Lexis Nexis tax writer of the year and was one of the ITR’s Global Tax 50 in 2015.
Tickets are priced at £100 each and include a 3-course dinner with wine. A limited number of corporate tables are also available – please contact our Treasurer, Sarah Prior firstname.lastname@example.org to book a table.
Thanks to sponsorship by Brewer Morris http://www.brewermorris.com/uk/ we are also able to offer a discount of £25 to the under-30s and anyone who is a student or works for a charity.
The Chancellor has promised an extra £20bn for the NHS – but how should we fund that? Should the Government raise taxes, and if so which ones?
Our panel, led by Helen Miller of the IFS and with contributions from Anita Charlesworth of the Health Foundation, Rhiannon Kinghall-Were of Macfarlanes and Sophie Lloyd of Travers Smith, will give their views, followed by Q&A.
All are welcome to this event – it is not a women-only space!
Registration from 530pm and the debate will start at 6pm
Thanks to Travers Smith for hosting and for refreshments afterwards https://www.traverssmith.com/
It was only 29 years ago that the UK taxed the income of a married woman as if it belonged to her husband.
In the late 1980s Inland Revenue (now HMRC) introduced a fundamental change to the taxation system and for the first time husbands and wives were required to declare their income as independent people. Now there are various reliefs and charges based on household income which require partners to know what each other’s income is, taking away the independence provided.
Our panel of speakers will consider the impact of independent assessment, and what the future might hold.
Chaired by Rhiannon Kinghall Were, the panel will take you through the history of independent taxation, starting with the Women’s Tax Resistance League who were part of the suffrage movement and campaigned under the banner of ‘No Vote No Tax!’ (Helen Thornley, ATT) and then cover the modern day history, as it wasn’t until April 1990 that a husband and wife were taxed independently (Vicky Johnson, HMRC). We’ll also tell you the impact on low income families (Tina Riches, Tax Aid) and Fran Bennett from the Women’s Budget Group will discuss current issues and ideas being put forward for a more gender equal future. We will then take any questions or comments you would like to share.
The event is kindly hosted by DLA Piper at their offices (160 Aldersgate, London, EC1A 4HT). Registration at 5.30pm for a 6.00pm start.
There is no charge for this event, but on the night we will be collecting for Bridge the Gap campaign in aid of Tax Aid and Tax Help for Older People with a chance of winning a prize when the lucky envelopes are drawn!
Women in Tax AGM
We are also holding our fourth AGM meeting before the annual debate to report on our activities and financial position. At the AGM we also elect the Committee for the forthcoming year, and we would be delighted to welcome more volunteers. If you’d like to know more about the Committee and to attend the AGM, please contact Women in Tax Secretary, Sophie.email@example.com for more details. All are welcome to join if you support the aims of the group and work or are actively involved in the field of tax. The AGM will take place at 5pm – 5:45pm at DLA Piper’s offices.