Who in tax do you most admire?
Edmund Burke: (1) for his comment that: ‘To tax and to please no more than to love and to be wise is not given to men’ (I am an incurable romantic); and (2) for opposing the tea taxes which he foresaw would lead to the American Revolution.
There are many brilliant minds at the tax bar today but it would be invidious to name names.
What work is keeping you busy?
If I have a current working theme it centres around what foreign-domiciled individuals should do in the light of FA 2013.
I have appeals coming up on the source of interest which raises some fundamental questions and on provisions in the transfer of assets abroad legislation which the tax tribunal described as ‘some of the most complex in the Taxes Acts’. That is...