In 2013 I argued that the Office of Tax Simplification (OTS) faced some underlying structural problems when it was set up, not least that simplification can never be an overriding objective. An Office of Tax Policy was what was needed. This is now a more important debate than ever, given that,...

The COVID-19 pandemic has strained tax and social security systems. Cracks that have existed for some time have been opened up further and are unlikely to close without structural repair. New insights into the shifting nature of work, combined with the development of technologies that can...

Concern about “tax avoidance” is nothing new. Over the years, tax avoidance has been the frequent subject of parliamentary and media attention, although this ebbs and flows. In recent years, it has once again come under the political and public spotlight. The question is how to tackle the...

Introduction : a tribute to professor Judith Freedman's outstanding career / Glen Loutzenhiser and Rita de la Feria -- Geoffrey and Elspeth Howe and the path towards independent taxation of husbands and wives : 1968-1980 / Glen Loutzenhiser -- Does an inheritance tax have a future? Practical...

This paper examines the relationship between trust and transparency in the context of corporate taxation. Transparency will not always increase trust and might even undermine it. Sometimes this loss of trust will be deserved and might help to bring about change that is needed, but at other times...

Recent labour market changes, from an increase in the number of individuals running their own business to the fragmentation of traditional employment relationships into short-term, intermittent work for multiple engagers (“gigs”) have brought a host of challenges for regulators. The law...

This book chapter discusses the background to the UK General Anti-Avoidance Rule, analyses the wording of the legislation and looks at its relationship with double taxation treaties and EU and OECD developments

This article argues that statutory general anti-avoidance or anti-abuse provisions (GAARs) are an essential part of a modern tax system, since specific legislation will not catch every abuse. Properly drafted GAARs with appropriate protections can give administrators and courts an important tool...