It’s all about the (zero) ratings, stupid

When it comes to morality, Value Added Tax has no claim to Kant’s categorical imperatives, nor Utilitarianism’s mission to provide the greatest happiness to the greatest number. As a regressive tax on consumption, it eats away disproportionately at the income of the poor, who spend a significantly higher proportion of their income on vatable goods…

Two roads diverged…

For the last three and a half months I have felt like the protagonist in Monty Python’s ‘The Day Nothing Happened’. As the real world has been fighting to keep its COVID-19 head above water, the tax world has been treading water. A recent Israeli court case that surfaced last week, however, jolted the rose-tinted…

The postman doesn’t even ring once

Charles Dickens spent much of his literary career railing against the demonic effects of 19th century bureaucracy. He could just as well have been writing today. Unfortunately, now as then, most of us obediently accept the nonsense thrown at us by the nation’s institutions, because – once solved - we don’t have the time, patience…

The People’s Court

This year marks the 50th anniversary of the first performance of the classic satirical farce ‘Accidental Death of an Anarchist’, in which two policeman under investigation for the death of a suspect in their custody weave a web of increasingly improbable explanations as to how he fell out of the interrogation room window. I don’t…

Keeping VAT off the streets

When people refer to ‘tax evasion’, they are rarely talking about VAT. The criminal non-payment of VAT, as distinct from its elder siblings - Income Tax and Corporate Tax, is universally known as VAT Fraud. The name reflects none of the grudging respect for the brilliant wheezes of talented white collar crooks . No, sir.…

Is the law an ass?

Last Sunday, the High Court clipped the wig of a first-class judge - and the tax community in general - in a landmark decision overturning a lower court’s ruling. It reminded me of the reaction I received from a tax authority official to an article I wrote at the turn of the century for a…

Now is the winter of our discontent

  Years ago, before Millennials stalked the earth, I received a call from the Israeli tax authorities. ‘When is your client going to approach us regarding the capital gains tax on their transaction?’ I was duly impressed by the fact the inspector had read that morning’s paper and put two and two together, and was…

Auld Lang Syne

  On New Year’s Eve, a man’s thoughts turn to the year that has just flown by. On the eve of a new decade, a man’s thoughts turn to the decades of his life that are lost. What has happened  since I sat glued to my grandparents’ gogglebox at five to midnight on Hogmanay in…

Miracle in the Holy Land

  Chanukah and Christmas – which coincide this year - are both, in their distinct ways, about miracles that took place within theoretical walking distance of where I am now sitting. Another miracle that took place last week would have needed the car – the Lod District Court ruled against the Israel Tax Authority (ITA)…

Not subject to tax

  ‘It’s on in the morning, usually we have it on some of the time’. That was the answer, a couple of days ago, to the question: “Do you sit down to watch the queen’s Christmas broadcast, Mr Corbyn?’ For the uninitiated, the Christmas message to the monarch’s subjects has been a cornerstone of British…