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ICAEW competition
The winner of the ICAEW Tax Faculty essay competition, sponsored by Tolley, was Clavance Lim of Homerton College, University of Cambridge, for his essay ‘Tax avoidance has long been a game of cat-and-mouse between tax authorities and multinationals, and recently, state aid rules have been used by the former to combat harmful tax practices’.
As writer of the best undergraduate essay, he also won this year’s Tolley Scholar award. Mr Lim collected two cash prizes, £1,000 and £500, a set of Tolley Yellow and Orange Handbooks and a complete set of Tolley Annuals.
The runners-up were: Leanne Flanagan, Green & Co; Holly Wagner, Heriot Watt University; and Fiona Walker-Buckton, Peters Elworthy & Moore.
