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Since 1927 the leading authority on tax law, practice and administration

Mike Truman

Mike was Taxation's editor from August 2004 to March 2015. He is a lecturer and author who has worked in tax for local, national and international organisations. He was awarded the lifetime achievement award at the 2015 Taxation Awards. He can be contacted at trumanma@gmail.com

ARTICLES

 

Special Commissioners' Decisions

 

ALLISON PLAGER and MIKE TRUMAN report some decisions from the Special Commissioners.

 

Tale of woe

 

MIKE TRUMAN looks at the latest Tax Bulletin article on compensation for mis-sold endowments.

 

Tax Administration

 

Enabling Letters — The Sequel

 

MIKE TRUMAN reports on the ongoing war of words about enabling letters.

 

IN ONE OF his last 'Comment' pieces as consulting editor, John Newth looked at the Inland Revenue's so-called 'enabling letters' ('Enabled to Comply', Taxation, 29 July 2004 at page 447). In it, he quoted a response that a subscriber to AccountingWEB had suggested might be sent to the Inland Revenue.

 



Comment



Whisky Galore



MIKE TRUMAN analyses the implications of the Mars and Distillers cases for add back of depreciation.


Special Commissioners' Decisions

ALLISON PLAGER and MIKE TRUMAN summarise some Special Commissioners' decisions.

MIKE TRUMAN asks how long the non-corporate dividend rate will last.



News


Other news



Standing on the shoulders …


Round the outside of the £2 coin there is a quote from a letter written by Sir Isaac Newton to Robert Hooke in 1576, saying that Newton had only managed to achieve so much in science because he was 'standing on the shoulders of giants' — the scientists that had preceded him.

 

Surely there must be a better way to discourage tax avoidance, says MIKE TRUMAN
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