Category Archives: Talking Tax

Tax, the Guardian and state subsidy for political influence?

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

Posted in Rambling, Talking Tax | 3 Comments

Fair Tax Mark? I really don’t think so…

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

Posted in Ranting, Talking Tax, Tax enthusiasm | 17 Comments

More on tax, relativism and morality

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

Posted in being pretentious, Rambling, Talking Tax, Trains of thought from a train | 1 Comment

Margaret Hodge to be grilled by House of Lords committee?

Now, this could be very interesting: Margaret Hodge has been summoned to appear before the Economic Affairs Committee.  

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Science, morality, tax and a monkey with a gun

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

Posted in being pretentious, Rambling, Ranting, Rule of law, Talking Tax | Leave a comment

Tax policy should be more taxotaxis than whack-a-mole

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

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The PAC is just an echo chamber…

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

Posted in being pretentious, Rule of law, Starbucks, Talking Tax, Tax enthusiasm | 4 Comments

Self-employed NICs hike? I hope not… Or do I?

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

Posted in Budget 2013, Talking Tax | 1 Comment

Codes of conduct – not just about ethics

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

Posted in Talking Tax | 17 Comments

The immorality of ISAs

If the current debate on tax avoidance has cleared up one thing it is this: ISAs are not tax avoidance. I don’t think it was ever otherwise but… are they moral? The accusation levelled time and again at businesses “not … Continue reading

Posted in Ranting, Rule of law, Talking Tax | Leave a comment