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Eleanor Hourigan
Giles Seal
Jane Carmichael
Rosie Sarrington
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Jane Carmichael

HM Revenue & Customs

“I’d reached a career crossroads after spending the previous 17 years as a business strategy consultant. I was looking for the opportunity to take a broader view and work in the public arena. I knew from the recruitment literature that getting into the GLS would be tough. I wasn’t wrong – the assessment process was the most objective and rigorous I’d ever seen. I think this a real selling point –especially for those who don't fit the standard trainee solicitor mould.

I’m currently doing my training contract at HMRC. It appealed to me because I’m analytically minded and find tax interesting! When I started I was struck by the degree of responsibility trainees are given from day one. It’s far greater than would be in a private firm (at least a big one). But rest assured, there’s always support available.

I especially enjoyed doing VAT law because it’s a coherent body of legislation based on European law. That means cases can and do get referred to the European Court of Justice and that you need to interpret UK law in a way consistent with EC law. We dealt with taxpayer appeals, where the tax treatment often depends on how something is categorised. To take a real example (though sadly not one of my cases) - is a Jaffa Cake a cake or a biscuit or confectionery? Answering those sorts of questions can be great fun!

I’m currently approaching the end of my second seat, which is within Direct Tax. My cases deal with the direct tax affairs of companies, sole traders and partnerships. Latterly I’ve spent a good deal of time working on one large case before the Special Commissioners which I conducted from the start, and will take through to an appeal hearing with Counsel. I feel as though almost everything that can come up – from gathering evidence, taking witness statements, to preliminary applications, contested disclosure and objections – has arisen.

I’m going to HMRC’s newly formed Information Law team for my third seat. I’ll deal with Freedom of Information and Data Protection Act requests and begin with a short secondment to the information law unit at the Department for Constitutional Affairs. My last seat should be an advisory one, possibly in property taxes.

Once I qualify I want to stay with the GLS. I love the variety, intellectual challenge and working with such bright people. It also suits me from a work/life balance point of view.
I’d say GLS would be a very good choice if you’re more interested in the content and variety of your work than the money.”

Jane Carmichael