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Paul Aplin

Paul Aplin OBE is vice-president of CIOT and a former president of ICAEW. He was for 40 years in practice in an independent west country firm. He is a member of HMRC’s Administrative Burdens Advisory Board, Tax Faculty board, CIOT council and CFE tax technology committee. He is adviser to several digital technology developers. The views expressed here are his own.

ARTICLES

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Digital direction

Digital by default

Time to review

A new horizon

Beyond MTD

A change of tune?

Harness the power

Concerns over HMRC plans for mandation of MTD.

It’s time for an evaluation of HMRC’s first ten years

Direct recovery of debts would be a power too far for the taxman

RTI’s “on or before” rule will be unworkable for many employers, warns PAUL APLIN

PAUL APLIN is at a loss to understand the reasoning behind plans to cap tax reliefs

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READERS' FORUM premium icon

Tax tip: Tax-efficient funding of education Readers’ forum: Will an 18-25 trust meet the inheritance tax requirement? Readers’ forum: How to deal with possible cash receipts and payments Readers’ forum: Calculating building costs for home built 30 years ago Readers’ forum: What input tax can be claimed on pre-registration expenses?

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NEWS

Deadline dates for November 2025 Fuel duty in August hits its lowest level in ten years Take-up of relief remains largely flat Tax investigations into landlords yields £107m Direct recovery of debts programme relaunched

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Deadline dates for November 2025

CASES

Appeal on academic matter struck out Tribunal judge’s use of artificial intelligence Prejudice to the taxpayer did not outweigh delay Employees were not on a fixed rate Late registration penalty was appropriate

MOST POPULAR

Deadline dates for November 2025 Fuel duty in August hits its lowest level in ten years Take-up of relief remains largely flat Tax investigations into landlords yields £107m Direct recovery of debts programme relaunched

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