Head of Section Advance Tax Rulings – Zero One Solutions

The Head of Section provides strategic leadership and overall oversight of the Advance Tax Rulings (ATR) function, ensuring that rulings are accurate, consistent, and timely, and that they reflect GTA’s strategic objectives and policy intent. The postholder will lead the unit’s governance, technical quality, and workforce capability, serving as the principal liaison between the ATR function, Legal Affairs, and Tax Policy, and will report key developments and performance outcomes directly to the Head of Tax Guidance within Tax Policy Department.

Key responsibilities

1)    Strategy and governance

• Set the strategic direction, priorities, and performance indicators for the ATR unit in line with GTA broader fiscal and policy objectives.
• Ensure processes promote certainty, efficiency, simplicity, clarity, and transparency for taxpayers and internal stakeholders.
• Maintain a consistent interpretive approach across rulings, ensuring stability and predictability in tax administration.

2)    Leadership and capacity

• Lead workforce planning and define clear responsibilities across Legal, Senior Tax Analysts, Tax Analysts, and Case Managers.
• Approve professional training, knowledge management initiatives, and quality standards for drafting and review.
• Foster and promote a culture of excellence, accountability, integrity and confidentiality within the ATR unit.

3)    Policy and legal liaison

• Collaborate closely with the Tax Policy teams and any other department, as needed, to ensure rulings are consistent with applicable legislation, regulations, and published guidance.
• Approve updates to guidance notes, FAQs, and public communications arising from rulings.
• Advise on emerging legal or policy issues with potential impact on ruling interpretation or application.

4)    Oversight of casework and quality assurance

• Conduct final reviews of all rulings, with particular focus on complex, high impact or sensitive rulings to ensure legal soundness and technical accuracy.
• Validate the tone, reasoning, and remedies within rulings to ensure they are clear and enforceable.
• Monitor service level performance, backlog, and systemic bottlenecks, implementing corrective measures where necessary.

5)    Reporting and stakeholder management

• Report directly to the Head of Tax Guidance on significant developments, trends, and operational metrics.
• Engage with other government entities when needed to resolve cross-agency tax or tax policy issues.
• Represent the ATR function in internal governance forums and external briefings where appropriate.

6)    Escalation and decision-making

• Decide whether cases require escalation to the Governance Board based on risk, sensitivity or complexity.
• Ensure all final decisions are formally recorded, communicated, and archived in accordance with GTA policy.

Head of Section’s oversight priorities

• Confirm technical and legal readiness of rulings before issuance.
• Verify alignment with GTA policy objectives:
• Certainty: clear interpretation for the applicant’s case.
• Efficiency: streamlined steps and timely delivery against SLAs.
• Simplicity: requirements and procedures are straightforward.
• Clarity: precise, consistent, and unambiguous drafting.
• Transparency: appropriate openness and engagement throughout.
• Ensure that Tax Ruling process steps were followed to completion.
• Ensure confidentiality and disclosure controls are applied to public versions of rulings.
• Provide final sign-off on all rulings.

Job Details

Preferred Candidate

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