Tax Advisory Group meeting: 23 October 2014

Members of the Tax Advisory Group

• Minister for Finance and Government Business, Jane Hutt AM (Chair)
• Andrew Evans - Geldards
• Frank Haskew - The Institute of Chartered Accountants in England and Wales (ICAEW)
• David Phillips - Institute for Fiscal Studies (IFS)
• Emma Watkins – Confederation of British Industry (CBI) Wales
• Robert Lloyd Griffiths – Institute of Directors (IoD) Wales
• Kay Powell - The Law Society
• Phil Jarrold – Wales Council for Voluntary Action (WCVA)
• Rhodri Evans, on behalf of Janet Jones - Federation of Small Businesses
• Cllr Aaron Shotton – Welsh Local Government Association
• Martin Warren - The Institute of Chartered Accountants in England and Wales (ICAEW)

In attendance

• Jeff Andrews - Specialist Advisor to the Minister for Finance and Government Business
• Andrew Jeffreys – Director, Treasury
• Gareth Morgan – Deputy Director, Fiscal Analysis and Strategy
• Paul Webb – Regeneration Investment Fund for Wales Project Manager, Local Government and Communities
• Andy Rees - Head of Waste Strategy
• Richard Clarke - Tax Administration Project Manager
• Sarah Tully – Devolved Tax Policy Project Manager
• Andrew Thomas - Economist
• Ruth Leggett - Strategic Communications & Engagement Manager, Treasury
• Lucy Robinson – Secretariat

1. The Minister for Finance welcomed the group to the third meeting of the Tax Advisory Group (TAG) for Wales.

2. The minister introduced 2 new members to the Tax Advisory Group - Councillor Aaron Shotton who would represent the Welsh Local Government Association and also Martin Warren, Director for Wales at The Institute of Chartered Accountants in England and Wales.

3. The minister briefly discussed developments since the last Tax Advisory Group meeting, including the outcome of the Scottish Independence Referendum, the first meeting of the Joint Exchequer Committee and the publication of the White Paper on tax collection and management.

4. Gareth Morgan provided a brief update on the latest developments with the Wales Bill.

5. Sarah Tully provided an overview of the background evidence and emerging thinking on Landfill Tax.

6. Andrew Evans from Geldards, presented an overview of the reliefs and exemptions available for the current Stamp Duty Land Tax.

7. Richard Clarke provided a short introduction on the tax collection and management consultation and invited members to raise key areas/issues for their organisations, with a particular focus on tax administration, powers and duties, tax compliance and avoidance, and disputes.

8. The minister emphasised the importance of the use of the consultation period to gather thoughts and ideas from various sectors.

9. No items were raised under AOB.