Market leading insight for tax experts
View online issue

Ethics & Tax Practice

 
From the perspective of an indirect tax practitioner Ian Hayes asks if ethics has any role in future tax practice
 
Tax practice today is punctuated with compliance uncertainty a result in part of the revenue authorities' perceived need to combat loss of income to proactive tax planning (or ineffective legislation depending on your standpoint). There has been a fundamental shift in the ethics of taxpaying and the traditional balance between one's rights and corresponding duties has been upset.
 
We refer to National Insurance contributions because the fiction of membership and corresponding benefit — pension health — is preserved. And this despite the fact that we all know it is a tax by any other name. The OED defines a tax as a 'compulsory contribution to the support of Government'....

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top