Apple bites back

In Plato’s Republic, Socrates is presented with the cynical argument that the appearance of justice is more important than the reality of it, an idea taken up two millennia later by Machiavelli in The Prince. The General Court of the European Union’s rejection yesterday of the EU Commission’s claim that Ireland had given illegal state…

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…

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)…

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.…

Lost before translation

  At a conference in Lisbon a few years back, I listened to a delightfully amusing talk by a former British Foreign Secretary (who is NOT now Prime Minister). He mentioned a near diplomatic incident some years earlier when he was speaking at a dinner in Japan. His quote from Matthew: ‘The spirit is willing,…

Red Scotch Tape

  When Queen Victoria opened the Great Exhibition in 1851, Britain was the world’s leading industrial power, producing more than half its iron, coal and cotton cloth.  Well, I don’t think Her Late Majesty would be very amused to hear from her great-great granddaughter how the country she bequeathed to her descendants in perpetuity is currently faring…

One day more

  Of all the hackneyed aphorisms that grate on my undertaxed mind, that one about nothing being certain except death and taxes has got to be prime candidate for the next cull of the English language. So, I was both irritated and fascinated when it was brought to my attention that Monday last week was…