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Three difficulties

19 November 2013 / Richard Horton , Paul Martin
Issue: 4429 / Categories: Comment & Analysis , Admin

Day-to-day problems for tax advisers, and a touch of Buddhist training

“Lojong is a mind training practice in the Tibetan Buddhist tradition based on a set of aphorisms formulated in Tibet in the 12th century by Geshe Chekhawa” –  Wikipedia.

The text of the mind training practice contains 59 slogans of which number 44 is “Train in the three difficulties.”

In our working lives as tax trainers we tend to steer clear of mind training practice but there may be a (tenuous) connection between lojong and tax.

In November 2006 it was reported that the UK was rapidly catching up with India in having the highest number of pages of primary tax legislation in the world. By 2009 India was in our slipstream as an average of more than 1 000 new pages of legislation a year had been added in the intervening three years.

A change of government and the longest Finance Act in...

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