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Tyger, Tyger

Paul Aplin tax partner with A C Mole & Sons and Chairman of the ICAEW Tax Faculty sets out the major issues facing him during his Chairmanship
When over a very pleasant lunch the Editor of The Tax Journal asked me what I wanted to achieve as Chairman of the ICAEW Tax Faculty she added an unexpected question: how did I feel about tigers?
As I cautiously reread the menu she explained that this week's Tax Journal cover featured a tiger but she was wondering which tax issue might best fit the image. Tentatively I suggested the system itself: it looks fine from a distance but can make you feel decidedly uncomfortable close up. I'm not of course suggesting that the beast is a...

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