Panel of International Academic Expertise on business tax

Terms of Reference

Purpose

The aim of the panel is to provide academic international tax expertise which HM Revenue & Customs (HMRC) can draw on to ensure the UK tax system supports the government’s objective of a competitive environment for business. The primary focus of the panel is tax administration in relation to large business issues.

Role

The role of the panel will be to:

• Highlight areas of international research on tax administration and raise awareness of research that is relevant to the impact of tax on the UK business environment.
• Identify gaps in the analysis of tax administration research and recommend areas for future research.
• Share best practice/lessons learned from international research.
• Maintain an active dialogue with the Business Tax Forum and Large Business Advisory Board.

This expertise will supplement existing business survey and research programmes currently undertaken. Any future research recommended will not be undertaken by the panel members who will work mainly through discussion of published and ongoing research.

Membership

• The panel comprises a small membership of highly regarded UK and international academics, together with representatives from HMRC, HM Treasury and business.
• Minutes of panel meetings will be published on the HMRC website.
• The panel may invite interested parties (eg professional advisers and other academics) to particular meetings to discuss specific issues.
• Panel members’ initial appointment will be for two years (renewable for a further year).
• Membership should gradually rotate to maintain fresh input.

Meetings

Two meetings per year supplemented as necessary by further meetings depending on the issues.