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A Laffer minute: Sajid Javid become the latest to be fascinated about tax’s ‘sweet spot’? Cocktail napkin We’ve all done it. Overcome by inspiration and without the normal means of recording our great ideas, we resort to using whatever there is to hand. Cigarette packets, envelopes, hands…. Or, in the 
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Bellwether The construction industry is regarded as something as a bellwether for the UK economy. According to politicians and leading financial analysts alike, it is one of those industrial sectors whose fortunes are indicative of whether the country’s financial health is sound or not. Their assessment of its importance means 
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Boris Johnson, Politics, Contradictions & the Institute for Fiscal Studies It’s possible to say without fear of contradiction that there’s precious little compromise in politics at the moment. Across a wide range of topics positions are fiercely polarised. If we leave aside the most notable and contentious issue – the 
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On 4 July 2019 the Office for Tax Simplification published its second report “Simplifying the Design of Inheritance Tax.” My recent article considered the first key area identified within the report – lifetime gifts. Key Area 2–Interaction with Capital Gains Tax (“CGT”). In this second article I will consider Key 
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I’m a low-tax guy In today’s Times article, new Chancellor Sajid Javid has set his stall out as a man in favour of lower and simpler taxes. A more cynical mind might suggest that this is not in doubt bearing in mind Mr Javid’s well publicised use of a tax 
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On 4 July 2019 the Office for Tax Simplification published its second report “Simplifying the Design of Inheritance Tax.” It is difficult to know at this point whether the report will just sit on a shelf somewhere collecting dust or will be taken forward by the government to implement change. 
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Finance Bill 2019/20 Last month, the Government published the its first edit of Finance Bill 2019/20. Unsurprisingly, the Government and HMRC’s targeted attack on tax avoidance and evasion has continued. As most readers will be aware, the recent Loan Charge has created an enormous amount of controversy from scheme users, 
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And….breathe….. For fans of English football’s leading clubs, the usual close season menu of mania about possible new signings and even the design of a team’s third choice strip has now passed. Surely, it’s time to be more concerned about tackles than tax, right? Well, yes and no. Even though 
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It was Harold Wilson – the pipe-smoking former Prime Minister beloved of 1970’s television mimics – who was credited with coining the phrase about a week being “a long time in politics”. I would love, therefore, to hear his impressions of a seven-year period on the authorities’ efforts to clamp 
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One of ETC’s directors, Andy Wood, had an article published in a recent edition of Taxation Magazine. The article considered the facts and implications of the Supreme Court’s decision in the Derry case. Even by tax standards, this case is not a particularly exciting one. It is rather technical and focuses 
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