Tom HowgateDirector, Tax at Deloitte
Tom is a Director within Deloitte’s Global Information Exchange (GIE) team based in the UK. He is a subject matter expert in the Foreign Account Tax Compliance Act (FATCA), the Common Reporting Standard (CRS), Qualified Intermediary (QI) and other operational tax regimes. He has 10 years experience advising clients across the financial services sector in relation to documentation, information reporting and withholding requirements with respect of these operational taxes.
Tom has been involved in projects supporting the FATCA and CRS programmes on a number of clients, including UK, Swiss and Hong Kong Headquartered global banks, asset management groups and other specialist financial services groups. These projects have covered the end-to-end implementation of these regimes, including impact assessments, applications to tax authorities, due diligence, withholding, information reporting, and compliance reviews. Tom is also the lead director for the QI Periodic Review and advisory team in the UK.