Malcolm Gammie QC asks about the policy behind the practice
Every academic year between October and May a group meets once a month at the London School of Economics to discuss current tax issues from a policy perspective. The sessions bring together students academics practitioners and policy makers from the Treasury and Inland Revenue (but only rarely from Customs & Excise). Recent discussion in the professional press of Finance Act 2003 Schedule 22 put me in mind of a session that I attended in the mid-1980s when Professor Mervyn King (now Governor of the Bank of England) used to run the sessions.
In the course of a discussion on employee share incentives he asked me how I thought an expenditure tax (or cash flow income...
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Malcolm Gammie QC asks about the policy behind the practice
Every academic year between October and May a group meets once a month at the London School of Economics to discuss current tax issues from a policy perspective. The sessions bring together students academics practitioners and policy makers from the Treasury and Inland Revenue (but only rarely from Customs & Excise). Recent discussion in the professional press of Finance Act 2003 Schedule 22 put me in mind of a session that I attended in the mid-1980s when Professor Mervyn King (now Governor of the Bank of England) used to run the sessions.
In the course of a discussion on employee share incentives he asked me how I thought an expenditure tax (or cash flow income...
If you are not a subscriber, subscribe now to read this content.
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