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Digital strategy will spawn simplicity
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...
Reasonable? Really?
Email from: HMRC head office To: customer-facing staff Subject: Reasonable excuse Almost 900,000 customers did not file their 2013/14...
Nonsense and subsistence
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...
Unexpected wrinkles
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...
Rebooting the Budget
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...
Submission impossible
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....
The trouble with HMRC evidence
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...
Handle no MOSS
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...
What does it mean to be a tax professional?
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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Transitional provision do not apply to carried interest
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Businesses urged to check VAT details
HMRC wrongly refunding some voluntary class 2 payments
New online service to check state pension entitlement launched
Transitional provision do not apply to carried interest
Loan was an unauthorised member payment