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Brexit and UK net Immigration – public spending and tax consequences

Not a catchy title but an important one. The referendum approaches and the level of debate is disappointing. It is now accepted that a remain vote will mean continued high levels of immigration to the UK as there appears no mechanism  to control some it given freedom of movement within the EU. What are the […]

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Tax transparency and UK politicians – the need for simplification and clear policy

The last few weeks have seen a flurry of activity and opinion on transparency for UK politicians as a result of the fall out from the Panama papers. A number of senior politicians have published their tax returns. Much of the comment about the Prime Minister’s tax returns and the Inheritance tax liabilities of bequests […]

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Internet sales and local property taxation

Sorry, it’s not a very catchy title! But this is a big issue with ramifications for public finances and who pays for local services. As internet sales increase the cost burden of local property taxes potentially  increases on bricks and mortar businesses relative to sales  and the impact on their competitive position will grow. What […]

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Australia’s new Multinational Anti-avoidance Law moves ahead of OECD consensus

I am indebted to Allens in Australia for their recent summary of the new Aussie Diverted Profits Tax which informs this blog. “It is aimed at 30 identified multinationals with Australian sales agency arrangements that the Government claims may artificially avoid having a taxable presence in Australia – and will seek to subject them to income […]

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Tax and HNWI

The British General Election saw a plethora of proposals to raise more taxation from the “rich” which is not surprising given the atmosphere of austerity. Some of the proposals were poorly thought out in how they interacted the rest of the tax system – the Green’s proposal for a wealth tax would have (combined with […]

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Independent Commission for the Reform of International Corporate Tax

I am very pleased to have been asked to act as an expert on the Independent Commission for the Reform of International Corporate Tax which held its first meeting on 18 March in New York. The aim of the Commission is “ICRICT has been established by a broad coalition of civil society and labor organizations, […]

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Paying and Praying – Morality and Taxation

  My children have attended the local state primary school in London which is a church school. It became clear early on that there were a limited number of local children at the school because a large proportion of places are allocated based on church attendance in the parish rather than residence therein. One of […]

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The consumerisation of fiscal politics

Recently I’ve been struck recently by how western politics is becoming more like a consumer activity. In part, this is conditioned by watching the UK election process, but it is also reflected more widely and strangely in the unfolding Euro crisis. More and more we see voters with the expectation that they should have a […]

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“Wise birds don’t tweet” – or twitter

  I had a very interesting conversation with a Swiss professor which led me to rethink how we have got to where we are on social media, tax transparency and politics  and some related issues. We talked about the genesis of transparency as an issue in tax over the period from the  1980s until now. […]

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Diverted Profits Tax – Centre for Business Taxation

I had the pleasure of attending this conference on Tuesday 13th January, which was as usual well planned and organised by the CBT. It was a fascinating couple of hours as much for what was not said as for what was. A number of speakers quoted to support their case, but I felt I was […]

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