The latest report by the Low Incomes Tax Reform Group (LITRG), ‘A better deal for the low-income taxpayer’, shines a light on aspects of the tax system that can set nasty traps for those who are...
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Robin Williamson
Recent Posts
Capital gains tax: Ripe for reform?
In October 2020, an unprecedented £72 million was raised in capital gains tax, compared with £4 million in October 2019. According to an article in the Financial Times, the new (since April 2020)...
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Child benefit: To claim or not to claim? That is the question
It is, sadly, not uncommon for parents who think they might become liable to the high income child benefit charge (HICBC) to avoid claiming child benefit altogether, thereby jeopardising their own...
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A nation of willing taxpayers?
According to the official tax gap figures for 2018/19 published on 9 July this year, the UK is one of the most tax-compliant nations on Earth. The latest official estimate of the tax gap – which is...
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When is ignorance of the law a reasonable excuse?
The expression ‘ignorance of the law is no excuse’ is well-known.
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Judicial review comes under the spotlight
Access to this remedy should be widened, not narrowed, says Robin Williamson.
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Taxing the rich?
In this article I consider what options the government has for using tax reform to help restore the public finances following the coronavirus pandemic, in particular in relation to the taxation of...
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Universal credit, RTI and the perils of automation
The Court of Appeal has found that the system whereby a universal credit claimant is treated as receiving two payments of salary in an assessment period in which they are paid early (because the...
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Tax on coronavirus support payments
A new clause and schedule to the current Finance Bill sets out how coronavirus support payments will be taxed, how overpayments will be recovered, and the severe penalties chargeable where businesses...
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Swings and roundabouts: Tax and welfare interaction in the coronavirus age
In the last couple of months, many individuals have experienced financial loss, but most of them have been able to turn to the State for support in the form of the Job Retention Scheme and now also...
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