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