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The Association of Revenue and Customs (ARC) is a trade union and also a subdivision of the FDA trade union which represents senior managers and professionals working in HM Revenue and Customs(HMRC). It started life as the Association of Inspectors of Tax (AIT), which merged with the FDA in 1988, although it retained a separate identity and changed its name to Union of Senior Revenue Officials (USRO) in 2002.〔http://www.fda.org.uk/Aboutus/History-of-FDA.aspx〕 ARC was formed to replace USRO following the merger of the Inland Revenue and HM Customs and Excise Departments in 2005. Members are represented by an elected committee and by national officers of the FDA. An annual general meeting is held in the second week of May each year, the day before FDA's Annual Delegate Conference. The majority of its members are tax professionals working as HM Inspectors of Taxes in local offices within the UK. It also represents other senior staff in HMRC, including lawyers, statisticians, economists and policy officers. Members must be Grade 7 HMRC staff or above to be eligible for membership, or in training grades - usually Band T. As at the end of 2008, the union had 2518 members.〔(【引用サイトリンク】 Annual Return for a Trade Union )〕 A newsletter for members, with contributions from activists/members and interviews is published monthly. ARC also maintains an online forum, which is open to all ARC members. ==Presidents== * Michelle Wyer (May 2005 - May 2008) * Terry Cook (May 2008 - May 2010) * Graham Black (May 2010 - May 2012) * Gareth Hills (May 2012 - May 2014) * Tony Wallace (May 2014 - 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Association of Revenue and Customs」の詳細全文を読む スポンサード リンク
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