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How to Fix VAT Conference

18 June 2025, Chartered Accountants’ Hall

Gain expert insights and practical solutions to current VAT challenges, featuring leading voices from practice, academia, HMRC, and HM Treasury, focused on the future of UK VAT.

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Highlights

Following the success of our VAT at 50 conference and our recent How to Fix VAT campaign, join us at this year’s VAT conference to hear from practitioners, academics, barristers, policy experts, representatives from HMRC and HM Treasury, and many more about the future of UK VAT. We will explore potential solutions to current issues affecting VAT in the UK and discuss what’s coming down the track for those involved in the nation’s favourite tax.
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Experts

Hear from leading VAT experts from tax practice, law, policy, administration and technology

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Learning

Find out about the latest developments in VAT and have the opportunity to ask questions

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Networking

Take the opportunity to network with the biggest names in VAT at Chartered Accountants’ Hall

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CPD

Earn up to 7 hours of verifiable CPD by attending this event

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Future trends

Gain insights into future trends and predictions in VAT, helping you to prepare for what's ahead

Programme

Please note that the programme is subject to change.

Morning

Registration
09:30
Opening remarks
Ed Saltmarsh, VAT Technical Manager, ICAEW
10:00
Opening keynote: Food, flapjacks and finances
Max Schofield, Barrister, Devereux Chambers will open the conference with a discussion on VAT on food, including some current cases, litigation stories, legislative difficulties, and policy issues.
10:05
Panel Discussion: How to simplify UK VAT
UK VAT is often considered to be unnecessarily complex. In this session, our panel will consider practical ways in which some of the inherent complexities can be overcome and discuss how we might be able to improve VAT without radical reform. There will also be an opportunity to hear about international examples of VAT simplification. Panel speakers: Ruth Corkin, Hillier Hopkins (Chair) | Ian Broadhurst, HMRC | Rebecca Porter, The VAT Team | Dennis Lui, Tax Academy of Singapore
10:40
Break
11:30
Prize winners
The winners of ICAEW's inaugural prize for research into UK VAT reform present their winning proposal to provide a comprehensive analysis of the administrative and compliance challenges posed by the current multi-rate structure in the UK, as well as a comparative study of modern VAT regimes in Singapore and New Zealand.
11:50
Panel discussion: Strategies for reforming VAT
Is there hope for a significantly reformed and improved UK VAT in the future or are we restricted to endlessly tinkering with the existing design? This panel discussion will explore the principles of tax reform, how to implement reform successfully, and overcoming barriers to reform. Will we ever see a comprehensive tax simplification package in a future Budget and if so, how should the Chancellor go about it? Panel speakers: Stephen Dale, Chair of ICAEW’s VAT and Duties Committee (Chair) | John Whiting, former Tax Director of the OTS | Gemma Tetlow, IfG | Jean-Claude Bouchard, SAS Cabinet Bouchard & Associes
12:15
Lunch
13:05

Afternoon

Breakout 1: Future of the (UK) TOMS
This breakout session explores the future of the UK Tour Operators’ Margin Scheme (TOMS) and its implications for businesses. Sue Rathmell VAT & Indirect Tax Partner, CTA, MHA will dive into recent decisions like Sonder and Bolt, and understand how these rulings shape the application of TOMS in the travel and accommodation sectors. How might HMRC react to these cases now that it is free to change TOMS as it sees fit following EU Exit?
14:00
Breakout 2: Dealing with HMRC
This breakout session provides practical guidance on effectively engaging with HMRC. Learn when to apply for non-statutory business clearances and what to expect, understand the importance of correct implementation of transactions, and gain insights into managing HMRC enquiries. Discover opportunities to strengthen your position during Statutory Review and explore strategies for success at the First-tier Tribunal and beyond. It will also provide a brief overview of judicial review and the status of HMRC's guidance. Equip yourself with the knowledge to navigate HMRC interactions confidently and proactively. This breakout will be run by Michael Thomas KC, Barrister, Pump Court Tax Chambers.
14:00
Breakout 3: VAT reform: can it be fair?
Can we ever reform VAT successfully without making one group of people or businesses worse off? If not, will we ever see meaningful change. This breakout session run by Rebecca Porter, CEO, The VAT Team will explore potential quick wins in VAT reform while examining the principles of fairness and implications for businesses affected.
14:00
Panel discussion: Technology in VAT administration and compliance
In theory, technology should bring numerous benefits to VAT administration and compliance. This panel will discuss these benefits, particularly in light of the recent UK government consultation on promoting e-invoicing. The session will also consider the challenges of these technologies and debate whether real-time reporting is advantageous for businesses, tax authorities, both, or neither. Panel speakers: Ed Saltmarsh, ICAEW (Chair) | Elly Paterson, HMRC | Richard Asquith, VATcalc | Aleksandra Bal, Stripe
14:40
Break
15:30
Closing keynote: UK VAT after Brexit: opportunities and challenges
Yige Zu, Associate Professor, Durham University will focus on the opportunities and challenges for UK VAT reforms after Brexit. On one hand, opportunities arise for the UK to depart from VAT features mandated by EU law, in particular the inclusion of many exemptions in the law. On the other hand, new challenges arise as the economy evolves and adopts digital elements such as the sharing economy. How should the UK respond to these developments?
15:50
Closing remarks
16:25
Networking drinks
16:30

Our speakers

Meet the expert speakers supporting this event.

Max Schofield
Max Schofield Barrister, Devereux Chambers

Max specialises in advisory and contentious aspects of VAT. He is regularly instructed in relation to technical matters concerning exemptions and zero-rating, and has represented clients before the tax tribunals all the way to the Court of Justice of the European Union.

Yige Zu
Yige Zu Associate Professor, Durham University

Dr Yige Zu is an Associate Professor at Durham University, specialising in VAT law and policy. She is recognised internationally as one of the UK's leading academic experts on VAT policy with publications in leading UK and international journals and key international books on the subject. She is regularly invited to speak on VAT at international conferences, seminars and colloquia including presentations in the UK, EU, South Africa, Australia and China.

Richard Asquith
Richard Asquith CEO, VATCalc

Richard works with the team to foster and drive VATCalc’s mission to digitalise VAT/GST and help automate the life out of tax headaches for our customers. Prior to VATCalc, he established Avalara’s VAT tech business, taking a major role in powering its stellar growth. Richard was on the leadership team for the 2018 Avalara IPO. Previously, Richard created vatlive.com, the world’s largest free VAT/GST info site, acquired by Avalara in 2014. In 2005, Richard formed TMF Group’s international VAT compliance service in 2004, which became its fastest growing unit. This is where he conceived and launched his first tax engine used today by thousands of insurers globally. Richard trained with KPMG in the UK, and went on to work with them and EY in Hungary, Russia and France.

Aleksandra Bal
Aleksandra Bal Indirect Tax Technology Lead, Stripe

Aleksandra Bal leads Stripe Tax’s Global Tax Team, overseeing indirect tax compliance across six continents and more than 13,000 U.S. jurisdictions. She is also a contributing author for Forbes on tax topics. Passionate about demystifying taxation, Aleksandra is committed to making tax more accessible and inclusive—helping businesses and individuals navigate complex tax landscapes with clarity and confidence.

Jean-Claude Bouchard
Jean Claude Bouchard SAS Cabinet Bouchard & Associes

Jean Claude Bouchard fell into the VAT pot some 56 years ago, started his career as a VAT consultant with CMS Francis Lefebvre where he stayed some 40 years, then joined TAJ (Deloitte) for seven extra years. During his career he has pleaded quite a number of cases and more specifically over 10 cases by the ECJ.

Ian Broadhurst
Ian Broadhurst Deputy Director, HMRC

Ian is a Deputy Director in Indirect Tax Directorate in HMRC, currently responsible for policy on International VAT. He started his career with HMRC (and its predecessor department HM Customs & Excise) over 30 years ago and has worked in a number of roles, mostly in VAT but also other indirect taxes. For the last 20 years, Ian has been working on VAT policy, including a three-year secondment to HM Treasury (2008-2011), and has broad experience across a range of VAT policy areas, including extensive experience in international forums, including the OECD.

Ruth Corkin is Director - VAT and Indirect Tax Advisory at Hillier Hopkins and a speaker at ICAEW Virtually Live 2021
Ruth Corkin Principal Indirect Tax, Hillier Hopkins

Ruth has been involved with VAT for more than 30 years. She started her career as a Customs and Excise Officer in Essex and moved into consultancy with a variety of well-known accountancy firms. She is the author of many articles and technical works on VAT.

Stephen Dale
Stephen Dale Associate, Roosevelt Expertise

Stephen Dale has worked in French taxation for some thirty years, having previously worked with PricewaterhouseCoopers (PwC) in the UK and in France. He is a Fellow of the Chartered Accountants’ Institute in England and Wales. Stephen worked for PwC and its predecessor firms from 1976 until retirement from PwC in September 2017. Stephen now works for Roosevelt Expertise – a French accounting firm.

Dennis Lui
Dennis Lui CEO, Tax Academy

Dennis Lui is CEO Tax Academy of Singapore and concurrently Deputy Commissioner (Indirect Taxes, Law and Investigation Group) at the Inland Revenue Authority of Singapore. Dennis was previously Chief Executive VITAL, Singapore Government’s Central Agency for Shared Services as well as Senior Director (Finance and Administration) Ministry of Home Affairs. Dennis graduated from Oxford University as well as the London School of Economics.

Elly Paterson
Elly Paterson Deputy Director, VAT Infrastructure and Soft Drinks Levy, HMRC

Elly Paterson is a policy professional working in tax policy for HMRC. She is Deputy Director for the VAT Infrastructure and Soft Drinks Industry Levy team, her teams lead on the policy for the infrastructure of the VAT system, including the key VAT IT systems and HMRC’s digital agenda for VAT. She has worked across a number of tax policy roles, including working on customs policy in the run up to Brexit, stakeholder engagement leading HMRC’s external engagement on the Northern Ireland Protocol. Prior to this she worked in direct tax policy working on property income policy and the exchange of financial accounts information with other tax administrations.

Rebecca Porter
Rebecca Porter CEO, The VAT Team

Rebecca founded The VAT Team after training at PEM, a mid-tier firm in Cambridge, and subsequently becoming a Director of vatadvice.org. She has a broad experience of VAT issues, particularly in education, charity/not for profit and property sectors. Her passion and technical excellence saw Rebecca elected as VAT Practitioners Group National Technical Chair in 2023, through which she sits on the JVCC and various other advisory boards, engaging with HMRC on behalf of stakeholders.

Sue Rathmell
Sue Rathmell VAT & Indirect Tax Partner, CTA, MHA

Sue is a VAT specialist with more than 30 years’ experience of VAT. She joined MHA in April 2017 and was made partner in 2020. Sue heads up MHA’s Indirect Tax services in the Kent Gatwick region. Sue spent 5 years as in-house Indirect Tax Manager at Saga plc. Before that Sue worked for a Big 4 firm in London and in Central Europe and initially she worked for HMRC. Sue is a Chartered Tax Advisor. Sue and her team offer practical, straightforward advice and are working with a number of private schools to prepare them for the introduction of VAT on fees.

Ed Saltmarsh
Ed Saltmarsh Technical Manager, VAT and Customs

Ed joined the ICAEW Tax Faculty in June 2022 as a Technical Manager, specialising in VAT, customs duties, and other indirect taxes. A Chartered Tax Adviser since 2017, he holds additional qualifications in customs duties and tax technology. Within ICAEW, Ed manages the VAT Committee (including its Duties Subcommittee) and the Technical and Oversight Committee. He also represents ICAEW on HMRC's Joint VAT Consultative Committee and Joint Customs Consultative Committee. Ed regularly contributes to ICAEW's TAXline magazine and The Tax Track podcast.

Gemma Tetflow
Gemma Tetlow Chief Economist, Institute for Government

Gemma is Chief Economist. She leads the Institute’s work on public finances and contributes to economics-related work across the Institute. Gemma is a regular commentator on the radio and television – including BBC Radio 4, Times Radio, ITV News and Sky News – and in the print media. Gemma has a PhD in economics. She started her career as a research economist at the Institute for Fiscal Studies, eventually being promoted to lead its work on public finances and pensions. After that, she joined the Financial Times as economics correspondent, reporting on UK and global economic developments, before joining IfG in 2018.

Michael Thomas
Michael Thomas KC Barrister, Pump Court Tax Chambers

Michael Thomas KC is a barrister at Pump Court Tax Chambers. He has acted successfully for taxpayers in a wide variety of disputes with notable wins in the Court of Justice of the European Union and the Court of Appeal. Michael also advises on the application of VAT to businesses and transactions.

John Whiting
John Whiting CBE Former Tax Director, OTS

John Whiting was the Tax Director of the Office of Tax Simplification (OTS), a part-time role he held since the OTS was established. Until 2013 he was the Tax Policy Director of the Chartered Institute of Taxation; previously, he was a tax partner at PricewaterhouseCoopers. He has also been a non-executive director of HMRC and is a Board member of Revenue Scotland.

Testimonials

Thoroughly enjoyed and it was a very productive day with opportunities for networking.

VAT at 50 2023 delegate

One of the most thought provoking and eye opening seminars I have attended. It really feels as though we are witnessing a technological revolution which could see significant changes to the tax compliance and accounting landscape.

VAT at 50 2023 delegate

Brilliant event with excellent speakers, not currently a member, but was very impressed. Valuable to anyone working within VAT.

VAT at 50 2023 delegate

Very thought provoking and interesting conference. The mix of speakers was great, and I felt like this was a great investment of time to understand the future direction of VAT globally and in the UK.

VAT at 50 2023 delegate

Our partner

Tax Academy Singapore
Tax Academy Singapore

Tax Academy is a not-for-profit institution established by the Inland Revenue Authority of Singapore in collaboration with leading international accounting firms – Deloitte, EY, KPMG and PwC, the Singapore Chartered Tax Professionals, the Institute of Singapore Chartered Accountants and the Law Society of Singapore.

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