Welcome from the editor, May 2013

The tax voice

Have you recently changed your Saturday evenings now that a certain BBC television programme has started its second series? Are you gripped by the prospects of Sir Tom and Co finding the next singing sensation?

This month, we look at the contribution that tax advisers can make to shaping the tax system – are you making the most of your tax voice?

Over the past year, the UK press has been singing from the same hymn sheet when it comes to tax. The result has been many inaccurate articles pointing the finger at the tax profession. Anthony Thomas reflects on the debates so far and notes that what is really needed is a tax system which is fair, clear and applied equally to all taxpayers.

The CIOT, ATT and LITRG continue to help frame our ever changing tax system, and their voices have been heard, to some extent, in respect to Finance Bill 2013. Will Silsby, Joanne Walker and Sacha Dalton report on some ‘wins’.

Are you making the most of your tax voice?

We also need to look outside the UK, as EU law is increasingly shaping the way our tax legislation looks. Louise Harvey, Hans Hack and Luc Cade assess the current EU tax policy proposals and the resultant debates and ask whether we will see more control going to Brussels? One item on the EU tax consultation agenda is the VAT treatment of public bodies. Maric Glaser, Mike Arnold and Ian Harris explain more and would welcome any further views that members have.

Personally, I would like to thank all those who have provided their feedback regarding the magazine over the past month. I have received a number of comments that I think you would be interested to read, so from next month we will start sharing some of your letters and emails.

Perhaps you have some thoughts on the case of Samad Samadian [2013] UKFTT 115 (TC) which Keith Gordon reviews. Have you advised a doctor on home-to-work travel recently? Did they understand why they are said to be working when they get into their car and drive to a patient’s house, but not when they get into their car and drive from home to visit a patient at the hospital attached to one of their clinics?

If you have any comments or can share any of your experiences in relation to any of the articles you have read in the magazine, please contact me.