In an article in the Times earlier this week I suggested Sajid Javid take a bold approach to tax reform. … Continue reading “Scrapping the tax-free lump sum for pension withdrawal: not such a terrible idea”

There are a myriad of reasons for merging National Insurance (NI) with income tax in a revenue neutral manner. It … Continue reading “National Insurance should be abolished”

We have a tax system that is badly designed in principle and far too complex in practice. It is completely … Continue reading “Low rates and flat taxes – why are we avoiding tax reform?”

When Chancellor George Osborne spoke about ‘aggressive tax planning’ in his Autumn Statement speech, I couldn’t help the image of … Continue reading “Osborne’s Autumn Statement announcements will lead to an even more complex tax code”

The issue of tax avoidance cannot be divorced from the nature of the tax system, and that in turn cannot … Continue reading “Reform the tax system and rein in government spending”

One hopes the overworked staff in the Office of Tax Simplification get overtime.  This year they have surely earned every … Continue reading “Tax simplification”

The so-called ‘cuts’ have dominated the political agenda since the coalition government was formed in May. In totality, the cuts … Continue reading “The real debate – “laissez faire” versus “hands-on” government”