Mark Kennedy is a partner in the UK Tax Management Consulting practice in Deloitte UK. He has over 20 years’ experience working with large, complex groups (including many in the insurance industry) on their global compliance and reporting challenges through the right mix of people, processes and technology. Mark has deep expertise in tax governance and risk management, leading Deloitte UK’s services in this area. Mark leads Deloitte’s interaction with HMRC at a policy level in relation to SAO and BRR, including questions around the ‘reasonable’ application of technology.