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Here’s an “interesting” snippet of legislation: CTA 2010, s 44 (1) Relief under section 37 is not available for a loss made in a trade unless for the loss-making period (see section 37(3)(a)) the trade is carried on— (a) on … Continue reading
I decided to have a bit of a look at the methodology behind the Fair Tax Mark today. I’ve only spent an hour looking at it but I have to say that it really isn’t very representative of… well… anything … Continue reading
I had an interesting, if disjointed, discussion with Richard Murphy on his blog regarding what appears to be his insistence that moral values are all relative and subjective. Essentially, he denies that any moral absolutes are possible. I find this … Continue reading
Now, this could be very interesting: Margaret Hodge has been summoned to appear before the Economic Affairs Committee.
This post is a bit weird, so you should know two things before you read it: I’ve already written this post once but WordPress ate it. It was already weird and probably will only have got more so in the … Continue reading
Any simile is flawed if you want to be pedantic enough. So it was with the heart of a pedant I read the following article from the New Statesman: Why any tax avoidance “clampdown” is a ridiculous game of whack-a-mole But, … Continue reading
I feel I ought to be outraged about the Public Account Committee’s report on the role of the Big 4 accountancy firms in tax avoidance. For some reason I’m not. I think it’s just the inevitability of the outcome. The … Continue reading
Looking through some of the predictions for Budget 2013, I see a few people mentioning the prospect of self-employed businesses being subject to an increase in National Insurance Contributions. I understand the rationale for this being related to the introduction … Continue reading
It looks like Bill Dodwell’s article in Tax Journal (subscription only – sorry) hasn’t gone down well with tax campaigners… One thing I would say is that I think Bill Dodwell is right. Some sort of code of conduct might … Continue reading