I was asked yesterday whether it was possible for a local Clinical Commissioning Group (CCG) (the supposedly GP controlled commissioning bodies within the NHS) to
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Do we need to tax?
A commentator on this blog has asked why I think it necessary to tax, most especially in developing countries, when I also argue that government
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There’s no one answer in tax debate, and nor should we be seeking one
The Institute of Chartered Accountants in England and Wales’s Tax Assembly on Friday was an interesting event – from which I tweeted, often. I think
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Why are UK universities ignoring tax?
Benjamin Franklin once said that only two things in life are certain. One is death, and the other taxation. You would not, however, know this
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A message of hope to Africa on tax
I have published a report this morning that was written as a briefing for the Africa Progress Panel in January 2014. They asked me to
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More on corporation tax as a tax on transactions – and the opportunities it gives to design a better tax system
I wrote a blog yesterday suggesting that despite the impression given by law and practice direct taxes, such as corporation tax, are not in fact
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What if we don’t have direct taxes and we only ever tax transactions (wonkish)?
If you talk to tax practitioners they will tell you that tax is divided into two broad types. Firstly there is direct tax, which, they
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Cameron’s wrong: the government’s money does not belong to taxpayers
According to the Guardian, David Cameron will today “repeat Margaret Thatcher's mantra that there is no such thing as government money — only taxpayers' money.”
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The answer to Chris Moyles is prosecute the advisers
I gave not redacted full decision in what will now inevitably be called the Chris Moyles tax case. I have read parts. It seems that
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