Just back from trip to Pompei where I learned about the Roman tax on urine. Seems like one of the very few ideas that has not been leaked over the past few weeks …

HMRC Stakeholder Conference today. I was concentrating, really I was. But there was a very special view out of the window.

How would anyone expect us to believe this?

How lovely to be back teaching at Worcester College now the wisteria is here.

Is this accurate reporting? Why would a gift of £80 million to a spouse be helpful in avoiding inheritance tax ( a few small annual allowances etc but they don’t touch the sides). I am confused. @barbararich.bsky.social ?

Issue 1 2025 BTR Global Tax Governance special issue plus current notes and case notes- out in print now as well as on Westlaw and ProView.

Rent a chair hairdressers can undercut competition by paying no VAT amongst other tax benefits. Which is why the VAT threshold needs lowering substantially, to create a level playing field. From the FT by Laura Onita

Oh dear, poor Kirsty and Rex.

Quite right too. Tax is a very blunt tool and more targeted methods should be used to achieve such aims without creating distributive and other distortions.

A day off from tax? No way. The Ashmolean seems to rely heavily on Inheritance Tax for its modern content!

2/2

At the @resfoundation.bsky.social to discuss the forthcoming Budget. Pessimistic morning since we are forced by events into discussing short term tinkering rather than long term design. But Queen Anne’s Gate is inspiring!