CUSTOMS OFFICER WINS PRESTIGIOUS VAT AWARD

5 Nov 2001 12:00 AM

Chris Colford from Customs and Excise is the 2001 VATRat. The prestigious award is given to the tax practitioner from the public or private sector, who has contributed most to the understanding and development of VAT during the year.

Chris''s victory resulted from three key activities.

He is one of the pioneers of enhanced professionalism in the Department, helping to design and deliver VAT legal and technical training.

Chris has spearheaded the legal challenge of complex avoidance schemes, culminating in the recent seminal Tribunal case of Halifax plc. A case that has given legal guidance on what constitutes avoidance, and what VAT avoidance works and doesn''t work.

He has given generously of his time to speak publicly (e.g. at VAT Practitioners Group meetings) about our approach to avoidance.

Martin Brown, Customs & Excise Director of Customs and Tax Practice, was on the judging panel along with leading practitioners from business, accountancy firms and the Bar. Martin said:

''Chris richly deserves this award. He has been the brains behind our successful challenge of many complex and high profile avoidance schemes, and has steered legislative changes to block loopholes. As our first private sector anti-avoidance accountant Chris was a driving force for the improvement of our professional standards. This autumn large numbers of our tax staff will be starting courses for professional qualifications in tax, and can look to Chris as a model. I hope we have more VATRats in the making''.

Chris has no idea who nominated him for VATRat of the Year 2001, and no one has as yet owned up.

Chris is delighted that Customs have won this year. He has always believed the Department is just as professional as private sector VAT Practitioners, but that we need to concentrate on our training to keep up with developments.

Notes to editors.

1. Chris Colford was born on 25 February 1964. He obtained a degree in English (Cambridge) then a PhD in the Poetry of Wallace Stevens (Liverpool).

2. He then trained and qualified as a chartered accountant with Arthur Andersen, Manchester.

3. He started working for Customs and Excise as a Collection Accountant in Reading on 1 February 1993. His main role was to advise assurance officers who were dealing with VAT advisers (usually working for the large firms of accountants). At that time advisers generally worked from legislation and case law, while Customs officers generally worked from public notices.

4. Eventually Chris concluded that the inability of many officers to work with legislation and case law directly was a training issue. He designed a course called AVT (Advanced VAT Training), which was delivered in the Thames Valley Collection.

5. VAT Policy took Chris on as part of a team to turn the course into a national one. It became VLTT (VAT Legal and Technical Training) and was accredited by the Chartered Institute of Taxation (CIOT).

6. Chris became a member of the new Tax Avoidance Branch when it was first set up. He advised on avoidance cases, and on new anti-avoidance legislation.

7. Most recently Chris was appointed as an Anti-Avoidance Adviser. He has responsibility for running a series of cases where it is being argued that artificial VAT avoidance transactions do not count as supplies made in the course of a business for VAT purposes. The first such case (Halifax plc) was decided in a VAT Tribunal earlier this year, and Customs won.

8. Customs and Excise is encouraging more staff to take professional training. The Department''s VAT Legal and Technical Training has been independently accredited with the CIOT. We are also encouraging staff to undertake training with the CIOT and the Institute of Indirect Taxation (IIT) and over 150 staff will be starting courses in this financial year. The Department is also developing a new Excise and International Customs Legal and Technical Training Course.

9. This will mean Department staff will speak the same language as the accountants and tax advisers they come into contact with, and will make better decisions. As a result there should be fewer businesses appealing to the VAT and Duties Tribunal.

10. This is the second year of the award, which is sponsored by accountancy firm Baker Tilly and the publishing company the Croner CCH Group. The presentation took place on Friday 2nd November in London.

HM Customs & Excise www.hmce.gov.uk