I haven’t done a straight talk to camera for some time on this blog. However the issue of territorial taxation appears to be becoming one of some significance in UK taxation, and also in the taxation of the Crown Dependencies. I am suddenly not sure that this is a coincidence. The opportunities for abuse of this parallel change might give rise to significant. We need to be aware of it. I explain a lot more here.
As the first of a series of new videos on tax and related issues I offer the following, on the five reasons to tax. Feedback would be welcome.
Financial support for this work from the Task Force on Financial Integrity and Economic Development and Joseph Rowntree Charitable Trust is gratefully acknowledged.
I continue to be bemused by some arguments put forward by those who argue against Inheritance Tax. In particular I am completely baffled by the argument that an average home should be free of Inheritance Tax when almost no one who inherits a house moves into it. Let’s be clear: houses in the estates of deceased people simply represent cash in 98% of cases.
But I thought I’d explore this some more in a video:
Just how to define a tax haven has been a problem for some of the best tax minds. The OECD and IMF have tried, and got confused, especially when trying to contrast them with what an Offshore Finance Centre might be.
I’m not claiming the finest mind, but I think I can distinguish the two in a way which should make policy in this area much easier to formulate. I explain in this video:
I’ve been putting off revamping the Tax Research web site (as opposed to this blog) for some time. But I’ve finally got round to it. As you can tell, I’m not a natural designer, and my tendency is to minimalism.
Apart from being generally more useful and informative there are two key new features. The first is a much better summary of my major publications (which I will now keep up to date).
The second is an index page for the videos on tax justice topics that I have been making. I hope both prove useful.
It seemed like it was time to make another video on a theme on which I am often asked questions.
This time it is the subject of transfer pricing on which more confusion exists than just about any other topic in the whole area of tax justice.
I’ve been asked to summarise what I think about domicile. I haven’t been able to do this in writing in the time available, but try this video instead:
I was asked to make a video explaining private equity, and have. Visual quality is not quite as good as I would like – I think that’s due to making it during the early evening, but the message is clear. I hope it answers the questions that I was asked to address.
Redomiciliation is one of the big concerns that the Tax Justice Network drew attention to when submitting evidence to the US Senate on Jersey last week. It creates the concept of ‘corporate flight’.
I explain just why this is an issue in this video.
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