Blogs by David Martin

17 June 2013 - Tax Simplifier

This is the third blog in a new rolling programme of recommendations for tax simplicity from CPS Tax Expert and Research Fellow David Martin. 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 will be ...

13 June 2013 - Tax Simplifier

This is the second blog in a new rolling programme of recommendations for tax simplicity from CPS Tax Expert and Research Fellow David Martin. 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 will be ...

10 June 2013 - Tax Simplifier

This is the first blog in a new rolling programme of recommendations for tax simplicity from CPS Tax Expert and Research Fellow David Martin. 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 ...

07 June 2013 - Tax Simplifier

This is the introductory blog to a new rolling programme of recommendations for tax simplicity from CPS Tax Expert and Research Fellow David Martin. 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 ...

23 March 2012 - Economy

It was announced in the Budget that the Government will consult on the details of a new scheme to allow small unincorporated businesses to calculate their tax on a cash basis.Up to 3 million businesses would be given the chance, if they wished, to pay tax on this basis rather ...

13 February 2012 - Economy

CPS Research Fellow and tax expert David Martin, author of recent publication 'How to Cut Corporation Tax', writes on the questions raised by the Coalition's rumoured consideration of Swedish-style tax breaks to help mothers into work by employing cleaners and gardeners. It was widely reported last week that 10 Downing Street ...

26 December 2011 - 2012 Policy Resolutions

In the sixth of the CPS' 'UK Policy Resolutions for 2012' series, David Martin, CPS Research Fellow and tax expert, examines how business taxation could be simplified in 2012. On Christmas eve, in the fifth in the series , Conservative MP Charlie Elphicke looked at how the Government could make ...

19 September 2011 - Economy

CPS Research Fellow David Martin outlines why the Treasury's "Call for Evidence" on simplifying income tax and National Insurance contributions should consider the abolition of NICs altogether, a position he first adopted in the CPS publication "Abolish NICs: Towards a more honest, fairer and simpler system".HM Treasury are ...