Paul Aplin OBE is Deputy President of CIOT and a former president of ICAEW. He was for many years a partner with A C Mole & Sons, an independent west country firm. He is an Independent Adviser to HMRC’s Closing the Tax Gap Committee, a member of HMRC’s Administrative Burdens Advisory Board, the Tax Faculty board, CIOT council, IFS Tax Law Review Committee and until recently the CFE tax technology committee. He is a regular commentator on tax and technology issues.