Deloitte Tax Partner John Cullinane new President of CIOT

The Chartered Institute of Taxation has appointed Deloitte tax partner John Cullinane as its new president. John set out his presidential themes at this year’s Annual General Meeting and explained his vision of the return of the rule of law to taxation and the achievement of greater recognition for tax advisers as professionals.

Setting out his belief in a dedicated professional community which makes the tax system work, John explained that it was vital to “achieve greater awareness and recognition of the tax advisers’ community as a profession and as an important contributor to our society”.

The new president went on to discuss his second theme; the return of the rule of law to the taxation system.

John Cullinane, a specialist in international and corporate tax, including the effect of the European Union on the tax system, said: “Taxes are collected in accordance with rules, so that taxpayers on the one hand, and the Government on the other, should both enjoy a reasonable degree of certainty about their tax costs and receipts. If there are rules, individuals and businesses know that if they behave in certain ways, they will pay so much tax, and they can take that into account in making decisions. Equally if there are rules Governments can predict at a macro level how individuals and businesses will behave.”

John went on to argue: “There are some conditions for the rule of law in tax to be effective. They are that it is based on principle, should be capable of being understood and known in advance. I look forward to working with CIOT members and ensuring their representation at Government level.”