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Should we judge HMRC by process or results?
Imagine two taxpayers. One is a small business. Perhaps an entrepreneur and her husband. The business’s tax affairs are challenged by HMRC and she must go to court to fight her case. After a lengthy...
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Shouldn't we extend non-dom status to everyone?
Consider the following examples. K, L and M are all UK-domiciled: K’s elderly mother lives in Canada. K regularly goes to visit her to check that she’s OK. K retains a Canadian bank account with a...
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Income, schmincome
He: “I’m really cross about all this non-dom stuff. It’s an outrage!” She: “What’s that?” He: “Non-doms get a massive tax break so they don’t have to pay tax like we do. It must be stopped!” She: “Go...
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Non-dom dynamics
One day on, and we’re still reading total hogwash about non-doms. Jolyon started it, with his ill-conceived back-of-a-fag-packet calculations that started to unravel almost as soon as he had pressed...
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Ritchie caught lying again
He's caught bang to rights: There are three things to say about Osborne’s long term economic plan.The first is he did have one. It was based on imposing austerity. It failed. We had a recession. This...
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Um, no
Jolyon: The problem they [right wingers] face is this. If you won’t advocate sensible reform against your own interests you can’t expect to be listened to when you advocate sensible reform for them....
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Gay cakes
In which of the following situations can the business owner refuse service without being sued for discrimination? 1. Two men order a wedding cake with "For Chuck and Dick" on the top. 2. A man and a...
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Grandson of CCCTB: the stubborn policy that refuses to die
There’s a renewed buzz around the European Common Consolidated Corporate Tax Base (CCCTB). A new Commission seems to have dusted off the mothballed plans for CCCTB and is actively considering how they...
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Ben Chu on corporation tax incidence
Ben Chu has written a muddled piece on corporation tax incidence. Because he'd prefer to be snarky with me than get to the heart of why a chartered accountant thinks his article muddled, here's a...
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Goodbye
Since 2010, I have been writing this blog pseudonymously. I am grateful to B.S. Johnson for creating Christie, the accountant who sought to use double-entry bookkeeping to put the world to rights, and...
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