Blogs by David Martin

David Martin

David Martin

David Martin enjoyed a career spanning 23 years as a tax lawyer within a large City Law Firm, latterly as Head of the Tax Department, before taking early retirement in 2002. During that time he advised both company and individual clients. He now lives a less pressurised life in Devon with his wife and two daughters and maintains an active interest in tax law.

Tax Simplifier 36: Tax simplification - why and how

31 October 2013 - Tax Simplifier

The 'Tax Simplifier' series aims to make the case for a much simpler tax code with practical recommendations for policy change. This is the final blog in the series. Read David's previous blog on the economic benefits of tax simplification. You can follow David on Twitter @TaxSimplifier.The previous Blog addressed the economic benefits of reform. But ...

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Tax Simplifier 35: Tax simplification - economic benefits

28 October 2013 - Tax Simplifier

The 'Tax Simplifier' series aims to make the case for a much simpler tax code with practical recommendations for policy change. Blogs are published twice a week, on Monday and Thursday. Read David's previous blog on the principles of simplification. You can follow David on Twitter @TaxSimplifier.HMRC costs about £4bn per year to run. The ...

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Tax Simplifier 34: Transition to a simpler system - the principles

24 October 2013 - Tax Simplifier

The 'Tax Simplifier' series aims to make the case for a much simpler tax code with practical recommendations for policy change. Blogs are published twice a week, on Monday and Thursday. Read David's previous blog on tax boundaries. You can follow David on Twitter @TaxSimplifier.A fundamental issue to be confronted on achieving substantial tax reform ...

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Tax Simplifier 33: Too many pieces in the tax jigsaw!

21 October 2013 - Tax Simplifier

The 'Tax Simplifier' series aims to make the case for a much simpler tax code with practical recommendations for policy change. Blogs are published twice a week, on Monday and Thursday. Read David's previous blog on tax knowledge at HM Treasury. You can follow David on Twitter @TaxSimplifier.Two apparently similar situations can be taxed very ...

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Tax Simplifier 32: Who makes tax policy?

17 October 2013 - Tax Simplifier

The 'Tax Simplifier' series aims to make the case for a much simpler tax code with practical recommendations for policy change. Blogs are published twice a week, on Monday and Thursday. Read David's previous blog on tax complexity. You can follow David on Twitter @TaxSimplifier. Tax is a technical subject. It is right to enquire whether ...

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Tax Simplifier 31: An example of tax complexity - tax definitions

14 October 2013 - Tax Simplifier

The 'Tax Simplifier' series aims to make the case for a much simpler tax code with practical recommendations for policy change. Blogs are published twice a week, on Monday and Thursday. Read David's previous blog on tax complexity. You can follow David on Twitter @TaxSimplifier.Tax legislators have always allowed themselves a great deal of freedom ...

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Tax Simplifier 30: Tax complexity affects ordinary people - an example

10 October 2013 - Tax Simplifier

The 'Tax Simplifier' series aims to make the case for a much simpler tax code with practical recommendations for policy change. Blogs are published twice a week, on Monday and Thursday. Read David's previous blog on artificial tax planning. You can follow David on Twitter @TaxSimplifier.Tax complexity can affect ordinary people, not just big sophisticated ...

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Tax Simplifier 29: Artificial tax planning - guilty party named!

03 October 2013 - Tax Simplifier

The 'Tax Simplifier' series aims to make the case for a much simpler tax code with practical recommendations for policy change. Blogs are published twice a week, on Monday and Thursday. Read David's previous blog on remforming the annual budget. You can follow David on Twitter @TaxSimplifier.There is one, perhaps unexpected, defendant that stands accused ...

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Tax Simplifier 28: Reforming the Annual Budget

23 September 2013 - Tax Simplifier

The 'Tax Simplifier' series aims to make the case for a much simpler tax code with practical recommendations for policy change. Blogs are published twice a week, on Monday and Thursday. Read David's previous blog on retrospective tax. You can follow David on Twitter @TaxSimplifier.How many pages are there in Tolleys Taxes now? - the ...

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Tax Simplifier 27: Retrospective tax – we’re already on the slippery slope

19 September 2013 - Tax Simplifier

The 'Tax Simplifier' series aims to make the case for a much simpler tax code with practical recommendations for policy change. Blogs are published twice per week, on Monday and Thursday. Read David's previous blog on world comparisons of tax complexity. You can follow David on Twitter @TaxSimplifier.Most would agree that we should manage without ...

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Tax Simplifier 26: World Comparisons of Tax Complexity

16 September 2013 - Tax Simplifier

The 'Tax Simplifier' series aims to make the case for a much simpler tax code with practical recommendations for policy change on a regular basis. Blogs are published twice per week, on Monday and Thursday. Read David's previous blog on bad tax law. You can follow David on Twitter @TaxSimplifier.Until recently reports published by PricewaterhouseCoopers ...

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Tax Simplifier 25: Too much bad tax law creates more tax law!

12 September 2013 - Tax Simplifier

The 'Tax Simplifier' series aims to make the case for a much simpler tax code with practical recommendations for policy change on a regular basis. Blogs are published twice per week, on Monday and Thursday. Read David's previous blog on tax incentives. You can follow David on Twitter @TaxSimplifier.In the 16th century Edward VI said ...

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Tax Simplifier 24: Tax incentive - A case study

09 September 2013 - Tax Simplifier

An earlier blog looked at criteria which might justify giving a tax incentive.Let us examine, for example, the proposal to offer workers shares which will exempt them from capital gains tax in exchange for giving up certain employment rights, such as the right to claim compensation for unfair dismissal.Arguably the ...

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Tax Simplifier 23: CGT reform - principles and proposals

05 September 2013 - Tax Simplifier

In the fourth and final part of his special edition of the Tax Simplifier blog looking at Capital Gains Tax, David Martin suggests the principles and proposals that should underpin reform. Read the previous entry on the reasons for a lower rate of CGT. Only a proportion of the gains on capital assets should be ...

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Tax Simplifier 22: Reasons for a lower rate of CGT

02 September 2013 - Tax Simplifier

In the third of a four-part special edition of the Tax Simplifier blog looking at Capital Gains Tax, David Martin makes the case for a lower rate. Read the previous entry on the problems with taxing capital gains.If a lower rate of tax is made available for capital gains it is important that people ...

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