The forum reviews developments in tax policy and administration and develops ACCA’s policy positions in relation to them. It comprises a global network of experts and opinion formers who are all experienced in tax matters. The forum’s goals include reviewing what taxes do and how they should be administered, in the light of the widespread trend towards greater tax simplification and the increasing connection between tax and public policy on business and the environment.
Sara Harvey FCCA
Sara Harvey is a director of Hines Harvey Woods Ltd, Chartered Certified Accountants and Registered Auditors, based near Norwich in the UK, providing audit, accountancy tax and business advisory services to small and medium sized businesses. She has over 30 years experience in the accountancy profession, starting her training with KPMG in 1977. After a career break she moved to a smaller practice, concentrating on smaller owner managed businesses, joining her current practice in 2000.
Elected to the Council of the Association of Chartered Certified Accountants (ACCA) in 2001, she served until 2010, with terms as vice-chair of their SME Committee and Chair of their Auditing Committee. She has also served on the Accounting Standards Board’s Committee for Accounting for Smaller Entities, the Auditing Practices Board SME Audit sub-committee, and the FEE Professional Ethics and Competences Working Party, and is currently a member of the CCAB Ethics Group and the ACCA Global Forum for Taxation.
Sara lives in Norwich, is married and has two grown up sons.
Jason Piper
Policy Lead - Tax and Business Law, ACCA
Jason leads ACCA’s policy work on the closely related fields of tax and business law, considering both the direct impacts of developments in each field and the wider implications for business and society as a whole.
His policy and research interests cover all aspects of business form and their regulation, how they interact with tax systems and the wider economic and social environment, including the influence of technological change on both the regulatory and economic environment for entrepreneurs and criminals.
He is the face of ACCA at a number of UK government and EU Commission expert groups on tax and business law matters. He also represents ACCA on tax, business law and economic crime issues at Accountancy Europe, the European Association of Craft, Small and Medium Sized Enterprises (SMEUnited) and the Business and Industry Advisory Committee to the OECD (BIAC).
Jason has a first degree in Law with European Legal Systems from the University of East Anglia, and a Master’s Degree in International Commercial Law from the University of London. He is also a chartered tax adviser.
The forum informed ACCA's policy positions on taxation, Global Policy on Taxation of Companies: Principles and Practices (ACCA 2014).
This paper outlines ACCA’s policy on the taxation of businesses, especially multinational corporations. It outlines the general context for issues of corporate tax behaviour, the relevant principles underpinning the design of tax systems, and taxpayers’ responses to them.