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I welcome David Gauke’s announcement that the government will extend the role and capacity of the Office of Tax Simplification (OTS). I need to declare an interest...
Email from: HMRC head office To: customer-facing staff Subject: Reasonable excuse Almost 900,000 customers did not file their 2013/14...
If you want tax relief, don’t have friends. That was my tongue-in-cheek reaction to the latest development in actor Tim Healy’s battle with HMRC over his subsistence...
An article in this week’s issue (online from Wednesday) looks at recent changes to entrepreneurs’ relief. This is no accident: I see entrepreneurs’ relief as one of...
There are no ideas left. No better an illustration came yesterday, in the form of the first trailer for the remake of Point Break. Kathryn Bigelow’s original is...
I have a history with Budget submissions. The first one I made vanished into the ether; HMT denied ever having received it. So, the next year, I put in the idea again....
A trend I have noticed in recent First-tier Tribunal decisions in penalty cases is the surprising difficulty that is faced by the tribunal in obtaining documentary evidence...
As Wendy Bradley pointed out in Gathering no MOSS, the main problem with the VAT MOSS regime for electronic services is the lack of a de minimis turnover threshold that...
Taxation is resolutely apolitical; it has no allegiance to a political party. This has always been the case and, I hope, always will be. That does not, however,...
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