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Taxation recently covered an appeal by the English Bridge Union. The Upper Tribunal decided to refer to the Court of Justice of the EU the question of whether bridge...

Sometimes the tax system sends us into the higher realm of metaphysics. For example in the Upper Tribunal case of David Keyl, the judge said: "It is suggested that...

Today’s world changes faster than most legislatures can update their tax law and the newly elected Conservative government recently outlined the steps they will take that...

I had dinner with two former colleagues last week. We spent an enjoyable evening discussing the changes we have seen in our profession over the past decade, particular in...

Another Budget has been and gone. This one had far more meat than we expected and resulted in a mass of HMRC publications. In the good old days, when we didn’t trust...

George Osborne’s rough notes for his summer Budget speech were recently retrieved from a litter bin in No.11 Downing Street. The scribblings – in green permanent marker on a...

In this week’s issue (online from Wednesday), I report on a roundtable event on the future of the Office of Tax Simplification. If you ever need convincing of the case...

I’ve made no secret of my support for HMRC’s digital strategy. There will be lots of bumps and wrong turnings on the way, but I believe that, at the end of the...

I welcome HMRC’s risk-based approach to income tax and PAYE late-filing penalties. Dealing with such penalties takes up a disproportionate length of time for...

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