The incoming president of the Association of Taxation Technicians (ATT) has promised to encourage ongoing development of tax professionals and to increase the association's efforts to improve the complicated tax system.
The appointment of Yvette Nunn was confirmed in December and she officially took over as ATT president from Stuart McKinnon on 1 January.
Nunn, who runs a tax practice in the West Midlands, has set out her plans for the next year, with a focus on lobbying for greater tax simplification and a fairer tax system.
She said: '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. PAYE penalties are a 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 cashflow, 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. 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?'
A keen advocate of life-long learning, Nunn also set out her vision for the future training needs of the profession.
'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.