Additional Contact Information
I am a fellow of the Institute of Chartered Accountants in England and Wales and a member of the Institute's Tax Faculty. I was previously a senior tax manager with a big 4 accounting firm, specialising in corporate tax.
To contact me please email h.rogers@bangor.ac.uk.
My office is room 1.05 in Hen Goleg and my phone number is 01248 382016.
Qualifications
- BSc
Southampton University, - MB
University of Warwick, - PhD
University of Warwick,
Teaching and Supervision
ASB 3211 Advanced Accounting Theory and Practice
ASB 3212 Taxation
ASB 3412 Dissertation
AS 4442 International Taxation: Policy and Practice
ASB 4931 Core Comptencies PG Research
Publications
2022
- PublishedComparative analysis of the tax systems faced by the visitor economies in selected countries
ap Gwilym, R., Closs-Davies, S., Jones, E. & Rogers, H., 8 Nov 2022, GSR report number 70/2022 ed. Cardiff: Welsh Government.
Research output: Book/Report › Other report - PublishedTransfer pricing: changing views in changing times
Rogers, H. & Oats, L., 2 Jan 2022, In: Accounting Forum. 46, 1, p. 83-107 25 p.
Research output: Contribution to journal › Article › peer-review
2020
- PublishedA technical assessment of the potential for a local land value tax in Wales
ap Gwilym, R., Jones, E. & Rogers, H., 18 Mar 2020, 17/2020 ed. Caerdydd: Welsh Government.
Research output: Book/Report › Other report
2019
- PublishedEmerging Perspectives on the Evolving Arm’s Length Principle and Formulary Apportionment
Rogers, H. & Oats, L., 17 May 2019, In: British Tax Review. 2019, 2, p. 150-165
Research output: Contribution to journal › Article › peer-review
Activities
2023
- BU-IIA Funded Project: Understanding the Welsh Tax Base
This project is aimed at establishing our group as a key centre of expertise for all those wishing to understand the context of taxation in Wales. Our vision is to leverage our research to enhance tax policy debates and inform public discourse, both in the run up to the 2026 Senedd elections and in relation to ongoing questions over Wales’s constitutional future.
Funding awarded through the Bangor University Innovation and Impact Award (Research Wales Innovation Funding). Value = £30,183
1 Aug 2023 – 31 Jul 2024
Activity: Other (Contributor)
2022
- Written response to Welsh Government Call for Evidence Consultation Phase: A Fairer Council Tax
Written evidence provided by Sara Closs-Davies, Rhys ap Gwilym, Helen Rogers and Edward Jones, to Welsh Government's Phase 1 Consultation on A Fairer Council Tax
11 Nov 2022
Links:
- https://www.gov.wales/sites/default/files/consultations/2022-12/46262-summary-responses.pdf
- https://www.gov.wales/fairer-council-tax
2019
- The impact of Business Rates on business inquiry
Written evidence submitted by Bangor Business School, Bangor University in response to the Treasury Committee, House of Commons (UK) inquiry on the impact of business rates on businesses.
30 Apr 2019
Activity: Types of External academic engagement - Contribution to the work of national or international committees and working groups (Contributor) - Co-author of Research Report with Federation of Small Businesses (FSB) Wales: Funding Prosperity:Creating a new Tax System in Wales
Two new devolved taxes became operational from April 2018, Land Transaction Tax (LTT) and Landfill Disposal Tax (LDT). Changes to tax policy and administration create challenges for taxpayers and practitioners, in addition to potentially influencing taxpayer behaviour. Therefore, understanding the way new taxes are communicated and implemented, and the way they are administered in practice, is important. This report, which was launched in March 2019, develops our understanding of the way Welsh taxes are communicated and administered during their introductory year and offers early indications as to what to expect in future.
19 Mar 2019
Activity: Types of External academic engagement - Membership of external research organisation (Contributor)
Projects
-
Research report: Devolved taxes in Wales
01/06/2018 – 01/08/2019 (Finished)