CIOT New Fellows 2023

Body of work

• Grahame Jackson: International exchange regimes, their application and practical consequences
• Harriet Brown: How information exchange changed the world (of tax): the development and application of international information exchange in the UK, its overseas territories and beyond
• Stephen Daly: Tax authority, advice and the public
• Andy Wood: Cryptocurrencies and other digital assets: tax law and practice
• Thomas Dalby: Employee share schemes equity reward for private companies.

Dissertation

• Hannah Hurley: Why did the film tax incentives in Finance Act (No.2) 1992 and Finance Act (No.2) 1997 fail? Are the incentives provided by Part 15 CTA 2009 destined to follow?
• David Currie: The VAT exemption for the management of special investment funds: a review of their design, impact and alternatives.