After over 30 years working in the public sector with the Inland Revenue and its successor HM Revenue and Customs, Chris Orchard has spent the last 6 years working with Hansuke Consulting Ltd as a senior consultant specialising in the application of the framework around Automatic Exchange of Information under the Common Reporting Standard (CRS) and the Foreign Account Tax Compliance Act (FATCA).

While with HMRC, Chris worked on litigation of a number of high profile tax avoidance cases as an investigator and subsequently worked in developing anti-avoidance policy before moving into international exchange of information work as both delegated competent authority and policy specialist.

Chris was the UK representative at the OECD working group responsible for developing the CRS and also worked with the EU on transitioning the CRS into the Directive on Administrative Cooperation. Chris was also part of the team in HMRC that developed and published the Guidance on Automatic Exchange of Information and developed the internal training programmes for HMRC in this area.

Education

› BA (Hons) Economics, Manchester

› HM Inspector of Taxes (Full Technical Training)

Professional background

› HMRC Inspector – Large Business

› HMRC Technical Specialist – Business Tax

› HMRC Investigator – Anti-avoidance Group

› HMRC Policy Specialist – International Tax

› UK Delegated Competent Authority – Exchange of Information

› Senior Consultant – Hansuke Consulting Ltd

Experience

20 years in Large Business and Head Office roles with HMRC including:

› Technical Adviser on Capital Allowances and Film Tax Reliefs

› Investigator and Policy Adviser on Anti-Avoidance

› Competent Authority for exchange of information at the Joint International Tax Shelter Information Centre (JITSIC), London

› UK Representative at OECD working group developing the Common Reporting Standard

› UK Representative at EU working group developing DAC2

› Policy Specialist on Automatic Exchange of Information (AEoI) responsible for legislation and guidance in respect of FATCA, CRS and DAC2

› Advisory work on application of AEoI in the Financial Sector3