The new President of the Association of Taxation Technicians (ATT) has begun her term of office with a promise to encourage ongoing learning within the tax profession and a commitment to step up the Association’s work to improve the tax system.
Yvette Nunn, who runs her own tax practice in the West Midlands, took over as ATT President from Stuart McKinnon on January 1st.1
New ATT President Yvette Nunn commented:
“Tax is a fascinating, challenging area to work in. I want to promote, encourage and grow the idea of what an individual can gain from studying for a career in tax, and the continual learning process that will stay with them throughout a career in tax. Learning is not just something you do to pass exams – it is a lifetime’s vocation that will enhance your enjoyment of work and your career.
“The ATT has always offered a service to individuals young and mature, together with employers from all areas of practice, commerce and industry, keen to maintain and expand their skill base. We work with tutorial bodies to teach the skills, which, combined with the practical experience gained as they study and work, lead to these individuals growing into competent tax technicians. These students of tax are paid to learn, and it has been a form of apprenticeship.
“Now we also have official apprenticeships, and I could not be more delighted that the ATT is at the centre of the new higher apprenticeship in tax.”
Yvette Nunn also emphasised her commitment to making the tax system fairer and easier to work with, especially for small firms and entrepreneurs:
“We need to build a fairer tax system, which doesn’t penalise individuals and companies doing their best to get tax right during continued economic difficulties.
“The Business Payment Support Service must be more accommodating in helping business with temporary cash flow difficulties. It should be possible to seek a short delay in making a payment without suffering significant penalties, as happens in the commercial world.
“PAYE penalties are another good example. The current system of penalising businesses for being a day late each month with a series of heavy fines, while a business which simply fails to make one month's payment to aid cash flow, and pays it at the end of the year, gets no penalties, lacks natural justice.
“Small firms and entrepreneurs are the life blood of the economy. Encouraging these businesses is vital for Great Britain. However too often they are being hindered by the complexity of the system. For example, the complex rules around the chopping and changing of the Annual Investment Allowance relief can easily trip up and penalise a business for buying equipment on the wrong day within a financial year, when the idea for the increase must surely have been to encourage investment and encourage growth in the UK? If it looks too complicated for a layman to start a business then who will want to start a business?”
Yvette Nunn has also welcomed new figures showing the continuing growth of the ATT:
“The growth of the ATT since its inception in 1989 is a testimony to the service it provides to students and to members.”
The ATT currently has 7,395 members, of which 279 are Fellows, and 5,065 registered students. The number of ATT student registrations increased by 26% in 2012 from 2011, with some 1,491 students registered during the calendar year.
Notes to Editors
- Yvette Nunn’s appointment was confirmed by the Council of the ATT at its December 2012 meeting. Natalie Miller of PwC is the new ATT Deputy President and Michael Steed of Kaplan Financial is the new Vice President. They will serve in these posts until the end of March 2014.
Yvette became a member of the ATT in 1993 and has been a member of the Association’s Council since 2000. From 2000 to 2004 she chaired the ATT's Membership Committee and from 2009 until the end of 2012 she chaired the Association’s Technical Committee. She served as ATT Vice President 2010-11 and Deputy President 2011-12.
Yvette is also a member of the Chartered Institute of Taxation and has served on the Institute’s Council since 2004. In 2010 she wrote a new handbook for ATT and CIOT members setting up in practice which is available on the website. She set up her own tax practice, Berkeley Associates, in 2004, specialising in advising entrepreneurs. She is based in the West Midlands and is a former Chairman of the Birmingham & West Midlands ATT/CIOT Branch.