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…

The Windsor Saga

  One of the perennial challenges of the writers of successful soap operas is finding original ways to write actors, who have had enough, out of the script. They can’t all be sent off to Canada, and the public sometimes doesn’t like what it gets. When, broadcast on Christmas Day 2012,  Downton Abbey’s Matthew Crawley…

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…

No time to die

  In his latest movie, Quentin Tarantino - parodying Hollywood’s parody of itself - has a baddie refusing to die despite multiple wounds to her body. Finally, Leonardo DiCaprio (SPOILER ALERT) incinerates her with a flame thrower he happens to have next to his Beverly Hills swimming pool, and what's left of her reluctantly succumbs.…

No laughing matter

  The masters of smalltalk have to be taxi drivers, barbers and publicans (Google translate: barkeepers). I have wondered for decades what humorous stories publican Albert Pierrepoint shared with his appreciative clientele, as they handed over their shillings encouraging him with the words, “And one for yourself”. For Pierrepoint had an interesting sideline – he…

Papering over the cracks

  It was reported at the weekend that the Panamanian cabinet had approved an amendment supposedly strengthening Law 70 of January 31st 2019 which criminalized tax evasion for the first time. For those of us who remember the invasion of Panama in 1989, Noriega’s sojourn in US prisons, and – even for those without much…

The Judgment

  To me, Israel’s National Insurance Institute is one of the last bastions of socialism in our essentially free-market economy. Despite legislation by the freely elected Knesset, it has always appeared to operate according to its own rules. Indeed, over an international tax career in this country spanning three decades, I was so confused that,…