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The third round

11 September 2012 / Mike Truman
Issue: 4370 / Categories: Comment & Analysis , tax gap , Admin
MIKE TRUMAN considers both sides of the argument about the tax gap

KEY POINTS

  • Different calculations of the tax gap by Ed Hagger and Richard Murphy.
  • Should the net or gross tax gap be used?
  • Different approach to whether avoidance that is not being challenged by HMRC should be included.
  • Problem of companies which are struck off without submitting tax returns.

My garden is a mess. That has not mattered before because I had a high conifer hedge which protected the outside world from the horror of it.

However I recently had the hedge taken out and while a new beech hedge grows in its place I need to have the garden tamed into submission to avoid being visited late one evening by the enforcers from the local residents’ association.

My wife being the organised one has asked three gardeners to come...

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