VAT in the Digital Age: EU E-invoicing Explained

Ruth Corkin, Indirect Tax Principal, Hillier Hopkins

Ruth has been involved with VAT for over 30 years. She started her VAT career as a Customs and Excise Officer in Essex and then moved into consultancy with a variety of well-known accountancy firms. She is well known in the VAT world and is the proud author of many articles and technical works. Ruth is currently the Technical Chair of the VAT Practitioners Group, and is also a member of the ICAEW Tax Faculty VAT and Duties Committee and its Duties Subcommittee. Ruth was previously seconded part-time to the Office of Tax Simplification, where she worked on the VAT Review Project.

Stephen Dale, Chair, VAT and Duties Committee, ICAEW

Stephen has worked in French taxation for some 30 years, having previously worked with PricewaterhouseCoopers (PwC) in the UK and in France. He is a Fellow of the Institute of Chartered Accountants' in England and Wales. Stephen worked for PwC and its predecessor firms from 1976 until retirement from PwC in September 2017. Stephen is a partner at Roosevelt Expertise in Paris.

Stephen is a member (and former Chairman) of Accountancy Europe's Tax Policy Group (Indirect Tax working party). He was reappointed to the EU Commission's VAT Expert Group in 2022 - and worked on policy papers on VAT Groups, Establishments and most recently on the VAT Definitive regime, the VAT in the Digital Age project and VAT after ViDA papers. He is also a founding Board member and former chairman of the International VAT Association and a founding and Board member of the Association de la Pratique de la TVA européenne and of the Association des Représentants Fiscaux français.

Ed Saltmarsh, Technical Manager, ICAEW Tax Faculty

Ed joined the Tax Faculty in June 2022 as a technical manager focussing on VAT and duties, as well as other indirect taxes.

Ed qualified as a chartered tax adviser in 2017, specialising in indirect taxes, and also has qualifications in customs duties and tax technology. He was previously a senior manager in the VAT team at BDO, where he worked for more than seven years.

Ed manages the ICAEW's VAT Committee (including its Duties Subcommittee), and the Technical and Oversight Committee. He also sits on HMRC's Joint VAT Consultative Committee and Joint Customs Consultative Committee.