Professional November 2020

PERSONAL DEVELOPMENT

When we were young – A taxman’s life

David Toye FCIPP , outlines his Inland Revenue career and connections with the CIPP

I had left school at the age of eighteen, working the summer months at Worcester fruit market. When the growers and dealers knew I was from Worcester Royal Grammar School they christened me ‘the student prince’. I actually got the sack from that job because the porters complained I was picking up their tips. I moved on from that adventure into public service, but before writing about that let me briefly explain why I, a retired public servant, come to be writing here. Many of you reading this won’t have heard of me, so I should explain that I was asked by Inland Revenue (now HM Revenue & Customs) to represent the department to payroll and other bodies, from 1987, which I was pleased to do until my retirement in 1995. I was in touch with the editor over the death of dear Norman Green and he suggested I write an article. My first district charge with the Revenue was a huge Schedule E tax district in Yorkshire, and it was a rather anxious young fully trained inspector who moved his family to Shipley in the autumn of 1973. I needn’t have worried as the staff were wonderful. That seemed to set me up for head office (PAYE procedures) and the world of payroll for seven years or so. I first met Peter Blackhurst of the British Payroll Managers Association in 1988, and it was he who did so much to settle me into the conference role. So many people helped me in their different ways. I particularly recall Gordon Cresswell,

Chris Williams and Trevor Lakin, and not forgetting Fiona Chamberlain who worked quietly in the background taking notes of meetings, minutes etc, which all boosted the professional aspirations of your organisation, now a Chartered Institute. We believe that together we improved the working relationship between payroll and my former department, and, for my own part, I much appreciated being awarded CIPP Fellowship. Having heard me talk of PAYE over the years, I hope it might interest you to read of other aspects of my life in taxation. I’ll describe some days when my job required me to step outside the ivory tower, which I was always keen to do! Some of this was in courts, from the High Court up to the House of Lords. Sometimes I had to give evidence as a PAYE expert witness which taught me always to use simple accurate language, and to avoid language that I didn’t want questioned by the defending barrister etc. I loved court work, saw all the robes, wigs and ermine as pure theatre – always to be respected and admired but never feared! One particular day required me to report with the Board’s solicitor to the House of Lords which was then the UK’s ultimate judicial court. A tax appeal was being heard by their lordships, chaired by Lord Mackay of Drumadoon who was a cheery, sprightly soul, mind as sharp as a razor. We were introduced to the barrister pleading for the Revenue, who said: “Listen boys, if I’m in trouble I have

a habit of rocking on my feet. If I do that, just start scribbling on whatever the question is about!” It was not too long before the interrogation got underway and Barangwanath started rocking alarmingly while the two of us scribbled furiously. I always remember Lord Mackay’s twinkle as he commented “I gather you are in difficulty with my questions Mr B, though two gentlemen behind you seem eager to join the fray? Ten-minute adjournment?” The next tale might amuse you. An accountant had made his client’s appeal to the Inland Revenue Special Commissioners, knowing the added difficulty this would make for me. I decided to have the appeal formally heard and would seek a finding of wilful default. I knew what I was doing in the sense that I had read Tolley’s comments on the disinclination of the Special Commissioners to make such a finding. I told myself three times in the mirror that it would be fine; the mirror smiled back, and off I went. Things did not go fine! The Special Commissioners misordered the proceedings, clearly did not welcome my tactful attempt to sort it out, and we were doomed within ten minutes. That was a difficult day which I just put down to experience. Furthermore, being right is one thing, but passing that ‘good news’ on is quite another. It only remains for me to thank you for your friendship and support and to wish you well both collectively and in your individual lives. Christina and I now live a happy retired life in Malvern, spending our time walking, still some cycling and in my own case, singing with Malvern Male Voice Choir. n

...together we improved the working relationship between payroll and my former department...

| Professional in Payroll, Pensions and Reward | November 2020 | Issue 65 12

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