The ACCA Global Forum for Taxation

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.


Image of Sara Harvey

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.

ACCA expert


Chas Roy-Chowdhury
Head of taxation, ACCA

Chas joined the technical department of ACCA in 1991 after 11 years working in private practice.

He chairs the Taxation Working Group of UEAPME (European Association of Craft, Small and Medium-sized Enterprises) and sits on the Indirect and Direct Tax Working Parties at Fédération des Experts Comptables Européens (FEE).

He is in regular contact with Government departments including the European Commission, HM Treasury and HM Revenue and Customs through both formal committees and ad hoc meetings. He has made presentations on key international tax issues to the European Parliament and gives evidence on a regular basis before parliamentary select committees, and contributed to the EU Commission consultation process for the Common Consolidated Corporation Tax Base (CCCTB) and the VAT.

Chas spreads the message on key tax issues to the broader public and opinion formers via the media. He makes regular appearances across local, national and international television and radio stations and enjoys wide coverage in print media.

Key publication

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.