With an impeccable sense of timing, you have given me the opportunity to talk, as you say, about something outside the immediate day-to-day concerns of the Government over the last few days, and for that, much thanks.
1 February 1993
This paper considers the Government's proposals for reforming the budgetary process from the perspective of its impact on the Finance Bill and the development of tax legislation.
1 February 1993
1 February 1993
The government's overhaul of the direct tax system, including the 1984 reforms to the Corporation Tax, the introduction of Independent Taxation and in 1993, the introduction of 'pay and file' for companies, has so far left the taxation of the self-employed relatively untouched.
1 February 1993
1 February 1993
Barring any very unexpected developments, next month's Budget Speech by the Chancellor of the Exchequer will be the last such speech to occur in March for the foreseeable future (and perhaps for ever) in the UK.
1 February 1993
There are many areas of the tax system in which substantial concessions are made, or appear to be made, to certain forms of activity.
1 February 1993
The purpose of this paper is to survey the field of optimal taxation.
1 February 1993
1 February 1993
1 February 1993
1 January 1993
1 January 1993
1 January 1993
1 January 1993
1 January 1993
1 January 1993
1 January 1993