A bit of Christmas fun... BEPS metaphors and similes by Colin Garwood.
Hey, a new tax. As a tax adviser, that sounds like pretty good news. (Shame it is so bad for the country, but that's politics for you).
Patrick Cannon comments on the impact of a recent decision of the European Court of Human Rights.
Simon McKie (McKie & Co) argues why HMRC’s tax gap figures might actually have been overestimated rather than underestimated
Professor David Ulph (University of St Andrews) takes a look at possible causes and consequences of the complexity of the UK tax system
Jolyon Maugham (Devereux Chambers) writes that morality has its uses. As a tool for delivering tax outcomes it is highly imperfect, but the law falls into disrepair when it does not keep pace with changing mores.
What might the UK legislation look like if it was rewritten to follow a more accounts-based approach to business tax, asks David Martin (Centre for Policy Studies)
A forthcoming review of RTI should herald a better future for PAYE, writes Steve Wade (KPMG)
It is clear that the government feels the need to ‘do something’. However, it is much less clear that the diverted profits tax proposals is the best thing to do, as Heather Self (Pinsent Masons) explains.
Views from tax experts. To submit a view, email paul.stainforth@lexisnexis.co.uk.