Helen Miller and Thomas Pope (Institute for Fiscal Studies) examine the latest tax receipts for 2015/16 and ask whether the government’s policies – which have changed their composition – have been part of a clear and coherent strategy.
Patrick Cannon (15 Old Square Chambers) provides guidance on the recent decision made by the Court of Appeal in Project Blue, and asks why the MoD did not make it a condition of sale that SDLT was paid.
James Quarmby argues that strict liability offences for tax evasion have no place in our legal system.