Monthly Archives: November 2013

A bit on Boots, but mainly on interest deductions in general….

I’ve been reading a bit about the claims against Boots using interest deductions to “shift profits”. War on Want say that this has occurred because Boots “has been able to deduct its finance costs from taxable income in its most profitable market.” … Continue reading

Posted in Boots | 6 Comments

Arms length profit is fiction – an ignoratio elenchi?

Amongst my favourite theories in philosophy is what became known as Meinong’s Jungle. It’s mainly that I like the name. The theory is principally used where metaphysics meets epistemology to ascribe facts concerning non-existent subjects. Yup, it’s a real useful theory … Continue reading

Posted in Unitary tax | 3 Comments

A general criticism of unitary taxation

At the end of last week, I was trying to piece together what concerns me about unitary taxation. I was thinking about specifics and the detailed proposals that I’ve read in passing, mainly from Richard Murphy. Now, whilst I would … Continue reading

Posted in Rambling, Unitary tax | 7 Comments

Some thoughts on unitary taxation…

Here is a reply I started writing to a comment made by Christie Malry on Andrew Jackson’s blog… It got a bit long and off topic as I was also trying to capture some of my thoughts from a conversation … Continue reading

Posted in Unitary tax | 5 Comments

Is the Ingenious Media case a reason to haul Edward Troup back to the PAC? Hardly

I really felt the need to comment on Richard Murphy’s views on the Ingenious Media decision in the High Court. Firstly, I appreciate that he is possibly trying to make a moral argument to his readers, rather than a legal … Continue reading

Aside | Posted on by | 1 Comment

Stuck on page 1 of the tax morality debate?

I’m bored by people throwing the word “moral” into stories about taxation. Not because I don’t find morality or taxation interesting, but because people get no further than asserting that something is immoral or moral. And that’s it. There is … Continue reading

Posted in being pretentious | Leave a comment