The Cambridge English Dictionary defines a charter as ‘a formal statement of the rights of a country's people, or of an organization or a particular social group, that is agreed by or demanded from a...
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Robin Williamson
Recent Posts
Uber v Aslam: The end of the beginning?
On 19 February 2021, the Supreme Court released its decision in Uber BV and others v Aslam and others [2021] UKSC 5, ruling that the appellants (who were Uber drivers) were ‘workers’ under the...
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Withdrawal of gross payment status was ‘disproportionate’
In an interesting First-tier Tribunal case, a judge has found that HMRC’s action in withdrawing gross payment status from a construction company eight years after its offence, when it had been...
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HMRC’s 10-year strategy: A trusted, modern tax administration
As the new year begins, it seems a good time to look ahead to how the tax system might develop in the future. In this article, I will consider HMRC’s 10-year strategy published in July 2020 under the...
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A better deal for the low-income taxpayer
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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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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