In this article [PDF], taken from Australian Tax Forum, Jane Frecknall-Hughes, Professor of Law at The Open University Law School in the UK, and Margaret McKerchar, Professor of Taxation at UNSW in Sydney, contrast the emergence of the tax profession in Australia and the UK.
In both jurisdictions the tax profession is diverse in its membership though its origin appears to have been historically driven by the accountancy profession. Based on archival research, this article considers the context of the development of the UK Chartered Institute of Taxation (CIOT) and The Tax Institute (TTI) in Australia and traces their history and relationship from inception to date.
The article provides insights into the emergence of the tax profession and assesses the contribution of the CIOT and TI in advancing the tax profession and influencing tax policy in both the UK and Australia.
Download the free article [PDF], and the second issue of Australian Tax Forum for 2013 is out now in print and online, and also looks at:
- redressing the imbalance - challenging the effectiveness of the Australian Taxpayers' Charter
- law, policy and politics in Australia’s recent not-for-profit sector reforms
- using the income tax system as your hedge counterparty
- the role of the criminal law for serious non compliance
- the old, the new, and the ugly: a comparative analysis of the UK, South African and Australian CGT small business concessions – with recommendations for Australia
- reviewing tax policy development in New Zealand: Lessons from a delicate balancing of "law and politics".
