1.1 The Business Tax Forum provides a mechanism for representatives of large business to discuss operational aspects of the tax system with HMRC and Treasury.
2.1. The role of the Business Tax Forum ('BTF') is to foster a stronger relationship and greater understanding between large businesses, HM Revenue & Customs (HMRC) and the Treasury (HMT), taking a strategic-level view and aiming to improve the:-
2.2. From January 2007, the BTF’s discussions will inform the biannual Large Business Advisory Board (LBAB) meetings.
2.3. The BTF will consider cross-cutting tax issues, and provide a forum for discussion on strategic issues, focusing on administration and operational policy; tax policy issues will be picked by the HMT representative.
3.1. The BTF will comprise a number of members drawn from businesses (maximum ten) including some nominated by the CBI and 100 Group. Priority for new members will be given to individuals with current business experience.
3.2. The BTF will be chaired jointly by a business member and an HMRC member. Other HMRC attendees will be the Director, Large Business Service; Director, Business Customer Unit; Director CT&VAT, Director Business International and Director, Local Compliance. Other HMRC Directors and other business representatives or professional advisers will be invited to attend on an 'as needed' basis. There will also be attendees from HM Treasury and DBERR. There will be a two-year time limit for business members, with HMRC members refreshing through the natural progression of post holders.
3.3. There will be two sub-groups of the BTF, Transfer Pricing (new terms to be agreed) and Lawyers and Accountants.
3.4. BTF will meet quarterly; two of those meetings will normally take place in the week before scheduled LBAB meetings.
3.5. Secretariat support for the BTF will be provided by HMRC’s Business Customer Unit
4.1 Minutes of each meeting of the BTF will be published on the HMRC website not later than 14 days after each meeting.
5.1 Issues to be progressed within three months of being raised, with exceptions being fully reported at the next BTF meeting. Reports from sub-group meetings to be made available to BTF members within six weeks. BTF papers to be circulated seven working days before meetings.
6.1. These Terms of Reference will be reviewed by 31 December 2009.
