Tax simplification project: revisiting the OTS review
In October 2014, I co-authored the former Office of Tax Simplification (OTS) report on the competitiveness of the UK tax...
General Features
General Features
Football finances: HMRC’s crackdown on non-compliance
In September 2025, former England and Liverpool footballer John Barnes was declared bankrupt following a petition by HMR...
Review of Budgets 2024 and 2025: looking at the two Budgets as one...
Now that we have had a little time to reflect on this government’s first two Budgets – and to move away from the extensi...
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Remote and flexible working: an overseas adventure
The changes in the way people work, combined with recent legisative changes that expand employees’ rights to request fle...
The AI conundrum: AI’s role in indirect tax
Every tax professional I speak to feels the same tension. On one hand, there’s relentless pressure to ‘do something with...
Tax reform recommendations: what the think tanks think...
In advance of the 26 November Budget, nine think tanks published a list of seven areas where they recommended tax reform...
Searching questions: artificial intelligence in tax education
Artificial intelligence – or AI – two of the most talked about letters in recent years!
Party conferences: the politics of tax
A year into the new parliament, tax is proving one of the government’s biggest headaches: the tax rises that have al...
Medpro: the treatment of appeals filed after statutory deadlines
One of the first practical rules I learnt in tax was that appeals against assessments should be made within 30 days....
Authorised Corporate Service Provider: compliance requirements
The Authorised Corporate Service Provider (ACSP) regime is now in force.