Cognitive competence (for many, regarded as critical and creative thinking skills which facilitate effective problem solving and decision making) is a vital skill for the evolving professional. Whilst numerous papers and articles have highlighted the importance of such skills at a leadership level, my personal belief is one that these must not be overlooked at all grades of an organisation.

Of course, the balance between the professionals technical and leadership responsibilities will shift as they progress their career. However, those who offer a diverse perspective, supported by high- intellect and with an ability to influence confidently and credibly must be supported regardless of their position within the function. We must nurture such individuals who naturally exhibit the ability to influence, lead and develop those around them. This is especially important as the tax function continues to experience increased levels of visibility across the organisation.

For such professionals, they will be well- positioned to understand the complexities of tax, with an appreciation for how the function and the broader business influence one another. They will be well equipped to adapt to change, with an ability to communicate the benefits that the tax function brings to an organisation.

Highly specialised and historically poorly understood, the tax function has since positioned itself as an integral part of todays board room discussions, particularly around tax governance , transparency and brand protection.

For the professional, the importance of clear and effective communication has never been so vital; the ability to communicate the seemingly complex into the simple. It may not come as a surprise that a large number of organizational problems occur as a result of poor communication. Perfecting such a skill is a key component of professional success.

Strong communicators posses a heightened sense of situational and contextual awareness and have mastered the ability to transmit their message in a way which speaks to the emotions of their audience. The effective communicator focuses not solely on the message, but also in meeting the needs and the expectations of those they are communicating with. They possess an ability to read an audience by sensing their attitude, mood, values and concerns. The ability to adapt one’s approach when required is a much sought after skill. Tax professionals must prioritise such a skill if the function is to ultimately deliver on its objectives.

The importance of EI within a business context is well documented (see a former Insights article titled “A sense of humility, a path to effective leadership”). During times of increased risk, both organisational as well as reputational, one’s ability to engage, empower and lead is vital. One’s moral intelligence, i.e. integrity and humility are also both called into question. Exhibiting such qualities is vital when engaging and looking to enhance relations with key stakeholders.

“An ability to listen, forge relations and support the business is what’s needed from todays tax professional”.

When considering the above, it is clear the professional must focus their efforts on framing their experience and skills correctly, aligning with a number of key competencies, namely (i) Influence (C-Suite interaction and promoting a business case for change) (ii) Delivery (organisational strategy and risk management) and (iii) Relationship building (cross-functional partnerships). The approach of the interviewer will flex depending on the technical brief and the grade of the position, however, ensuring you have a selection of examples detailing your experiences across such competencies (where appropriate) is vital.

The question that I am often asked is how as leaders do we identify the individuals who can help the tax function and the business successfully navigate the challenges which lie ahead? As the skill set of the professional adapts, so must our approach to talent identification.

Such a debate often hinges on the grade in question. A solid technical foundation remains the foundation for any tax professional. Traditional sources therefore remain, university accounting/economics courses and specific tax programmes being the customary pools when it comes to new talent. Whilst emerging sources have looked towards graduates in IT who can fill the role of a dedicated tax technologist. For the more experienced, the additional risk management, project management and soft skills must be in evident.

Tax technical skills must be prioritised (and by no means fall secondary to the topics mentioned above), however we must, regardless of level, also focus our efforts on identifying those who are able to quickly adapt and who exhibit the qualities discussed in this article.

Whilst there is no “one-size fits all” approach, the technical brief, the grade as well as the chosen operating model and thus the overall structure of the tax department will greatly influence what skills we ultimately prioritise at interview.