This morning’s Guardian’s editorial on the independence debate includes an interesting comment of universal concern: The reality for modern nation states is that they all
Read the full article…
Scotland has a General Anti-Avoidance Rule
One aspect of the passing of the Revenue Scotland and Tax Powers Act by the Scottish parliament last week was that Scotland has something to
Read the full article…
Offshore is designed as an assault on democracy: that’s why addressing offshore abuse demands serious action
When writing about the reasons why offshore tax abuse should be made a strict liability offence in UK law last week I what is, perhaps,
Read the full article…
HMRC to ‘celebrate’ its failures in service at Westminster Abbey
HMRC’s senior management have done some quite bizarre things over they years since it was created to the point that I presumed that there was
Read the full article…
The August Taxcast from the Tax Justice Network
In the latest Tax Justice Network podcast, August 2014: When was the last time you used a $100 bill, a 500 euro note or a
Read the full article…
Is it time to move on from the Corruption Perceptions Index?
The Corruption Perceptions Index (CPI) has been published by Transparency International (TI) since 1995, but has in recent years been subject to quite a lot
Read the full article…
Why offshore tax abuse should be a strict liability offence
There has been much debate in the tax profession about the government’s proposal, included in a policy consultation published this week, that failure to declare
Read the full article…
The Salter Lecture – now on line to listen to
I gave the Salter Lecture at the Quaker’s Yearly Meeting earlier this month. I have already published the text. The event was also recorded and
Read the full article…
Developing nations need more than words from G20 tax reform
The following post was originally published on The Conversation and is by Prof Kerrie Sadiq of Queensland University of Technology, who I have met a
Read the full article…