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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 11: Stamp Duty Land Tax - A suitable case for treatment

    Tax Simplifier 11: Stamp Duty Land Tax - A suitable case for treatment

    | 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 green taxes on cars. You can follow David on Twitter @TaxSimplifier.The current rates of stamp ...
  • Tax Simplifier 10: Green taxes on cars

    Tax Simplifier 10: Green taxes on cars

    | Tax Simplifier
    This is the tenth blog in a 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 are published twice per ...
  • Tax Simplifier 9: A Mansion Tax

    Tax Simplifier 9: A Mansion Tax

    | Tax Simplifier
    This is the ninth blog in a 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 are published twice per ...
  • Tax simplifier 8: The Office for Tax Simplification is under-resourced

    Tax simplifier 8: The Office for Tax Simplification is under-resourced

    | Tax Simplifier
    This is the eighth blog in a 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 are published twice per ...
  • Tax simplifier 7: Lessons for VAT reform - stick to principles and don't seem arbitrary

    Tax simplifier 7: Lessons for VAT reform - stick to principles and don't seem arbitrary

    | Tax Simplifier
    This is the seventh blog in a 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 are published twice per ...
  • Tax simplifier 6: Our marginal tax rate structure has no logic

    Tax simplifier 6: Our marginal tax rate structure has no logic

    | Tax Simplifier
    This is the sixth 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 ...
  • Tax Simplifier 5: National Insurance Contributions

    Tax Simplifier 5: National Insurance Contributions

    | Tax Simplifier
    This is the fifth 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 are published ...
  • Tax Simplifier 4: Capital Gains Tax - Let's rollover!

    Tax Simplifier 4: Capital Gains Tax - Let's rollover!

    | Tax Simplifier
    This is the fourth 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 ...
  • Tax Simplifier 3: The GAAR

    Tax Simplifier 3: The GAAR

    | 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 ...
  • Tax Simplifier 2: Dividend Taxation

    Tax Simplifier 2: Dividend Taxation

    | 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 ...
  • Tax Simplifier 1: Defining the Tax Base

    Tax Simplifier 1: Defining the Tax Base

    | 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 ...
  • Our tax system is a mess. But something can be done.

    Our tax system is a mess. But something can be done.

    | 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 ...
  • Details required on small business tax plans

    Details required on small business tax plans

    | 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 ...
  • No to Swedish-style tax-breaks for cleaners

    No to Swedish-style tax-breaks for cleaners

    | 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 ...
  • Simplify business taxes in 2012

    Simplify business taxes in 2012

    | 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 ...