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Blogs by 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 26: World Comparisons of Tax Complexity

    Tax Simplifier 26: World Comparisons of Tax Complexity

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

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

    | 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 ...
  • Tax Simplifier 24: Tax incentive - A case study

    Tax Simplifier 24: Tax incentive - A case study

    | 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 ...
  • Tax Simplifier 23: CGT reform - principles and proposals

    Tax Simplifier 23: CGT reform - principles and proposals

    | 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 ...
  • Tax Simplifier 22: Reasons for a lower rate of CGT

    Tax Simplifier 22: Reasons for a lower rate of CGT

    | 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 ...
  • Tax Simplifier 21: Problems with taxing capital gains

    Tax Simplifier 21: Problems with taxing capital gains

    | Tax Simplifier
    In the second of a four-part special edition of the Tax Simplifier blog looking at Capital Gains Tax, David Martin explores the history of CGT and the recent changes. Read the first blog on the history of capital gains taxation. The first problem is that if capital gains are to be afforded a ...
  • Tax Simplifier 20: Taxation of capital gains - some history

    Tax Simplifier 20: Taxation of capital gains - some history

    | Tax Simplifier
    In the first of a four-part special edition of the Tax Simplifier blog looking at Capital Gains Tax, David Martin explores the history of CGT and the recent changes. One of the most controversial areas of taxation concerns how to tax capital gains. Widely different views have been given. For example ...
  • Tax Simplifier 19: Why give tax reliefs?

    Tax Simplifier 19: Why give tax reliefs?

    | 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 the tax burden for poor people. You can follow David on Twitter @TaxSimplifier.Economic efficiency means ...
  • Tax Simplifier 18: The tax burden on poor people

    Tax Simplifier 18: The tax burden on poor people

    | 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 profit as a tax base. You can follow David on Twitter @TaxSimplifier.The total tax collected ...
  • Tax Simplifier 17: Profit is a good base for tax - but there are issues

    Tax Simplifier 17: Profit is a good base for tax - but there are issues

    | 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 the window tax. You can follow David on Twitter @TaxSimplifier.Profit is normally a good base ...
  • Tax Simplifier 16: The Window Tax and our Modern Tax System

    Tax Simplifier 16: The Window Tax and our Modern Tax System

    | 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 small businesses. You can follow David on Twitter @TaxSimplifier.There was a critical problem when the ...
  • Tax Simplifier 15: The cash basis for small businesses

    Tax Simplifier 15: The cash basis for small businesses

    | 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 multinationals. You can follow David on Twitter @TaxSimplifier.The cash basis of taxation for small businesses ...
  • Tax Simplifier 14: Tax and multinationals

    Tax Simplifier 14: Tax and multinationals

    | 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 reform. You can follow David on Twitter @TaxSimplifier.There has been much outrage in the ...
  • Tax Simplifier 13: Tax Reform - We are losing an opportunity

    Tax Simplifier 13: Tax Reform - We are losing an opportunity

    | 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 capital allowances. You can follow David on Twitter @TaxSimplifier.Tax reform typically creates winners and losers.Whilst ...
  • Tax Simplifier 12: Abolish the Capital Allowances system

    Tax Simplifier 12: Abolish the Capital Allowances system

    | 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 Stamp Duty Land Tax. You can follow David on Twitter @TaxSimplifier.Capital allowances help the cash ...