The tax system of the future
On 21 July, the Treasury and HMRC published a ten-year Tax Administration Strategy (see bit.ly/31b47QI), introduced by t...
Management of taxes
Management of taxes
A digital single window
Platform work has been defined by EU-OSHA, the European Agency for Health and Safety at Work, as ‘all labour provided th...
The return of the inspector
In the November 2019 issue of Tax Adviser, ‘An inspector calls’, I discussed the High Court’s dismissal of a judicial re...
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Asymmetric information
One of the key topics for tax administrations concerns what academics might call asymmetric information....
Perils of an unauthorised payment
The taxation of pension schemes was thoroughly overhauled in the Finance Act 2004 with the new rules coming into force o...
No magic money tree
As the world returns, gradually, to full time business on the other side of the Coronavirus pandemic and discovers the ‘...
The role of agents
I set out in my appearance at the Treasury Select Committee at the start of April how HMRC is playing a vital role to de...
A legislative flood
An ever increasing deluge of ink on the statute books is dedicated to quashing any perceived tax avoidance before it eve...
Partners in tax
As I noted in my January 2020 article ‘What a carry-back!’, there remain a number of unresolved questions concerning the...