Thoughts on the new “Tax Day”
The second instance of holding a ‘tax day’ as a separate event from the Budget, occurred this autumn, so it seems appropriate to consider what this new approach holds in store. CTG’s detailed overview of the key announcements can be read here.
I start with the view that branding is often important in maintaining relevance, and I struggle to see the inclusion of “maintenance” in the name of the day as being a positive factor. I imagine that is because it goes rather wider than mere “administration”, but I think it will prove to be more than mere “maintenance” as well. A snappier title would be “Tax Administration Day” (which can be shortened to “TAD”). But would such a day prove a tad useful, and therefore justify its existence?
In my view, it has the potential to be more than a tad useful. It is a worthwhile development, particularly in that it focusses separately on the needs of advisers, professionals who are responsible for tax compliance in taxpayer organisations, and, not least, representative and lobbying bodies. It separates technical and administrative issues from fiscal changes, so that these have a space to breath, without being smothered by headline changes in tax scope or rates and thresholds.
It is clear that the ‘juicy’ stuff will continue to be part of the Budget, which is as it should be, because the public interest is served by the key items being announced on the same day as the public finance review. But plenty of tax material is best handled on a “need to know” footing, and that is what TAD (if so it be called) will focus upon.
These can be the outcome of consultations, the launching of new consultations, the publishing of draft legislation regarding the more technical areas of the tax, and the signalling of directions of travel. It is intended to allow a sensible debate between the government and taxpayer sides over how to make tax work better and smarter. Not only does a separate event allow these issues more space to breathe, but it takes some of the potential politics out of issues that are not necessarily political, by distinguishing them from the more political subjects.
That’s far from saying that TAD will deal only with non-controversial matters. It is difficult to imagine a more controversial issue than wholesale simplification of the VAT rules for Land & Property, for instance, yet this was a central topic covered on the day. It’s just that these are subjects that many would regard as nerdy and technocratic, however important they genuinely are.
The importance of the consultation on VAT for Land & Property was not missed by CTG, which was one of the many bodies that responded to the consultation. We said that simplification of the rules was not a sufficient aim in itself, if the result was that charities paid more tax by losing reliefs. On the other hand, allowing simplification to preserve or expand reliefs could be justified. We warned against the risk of unintended consequences that seeking simplification can generate. But we also called out needlessly complicated anti-avoidance legislation which should, in our view, be phased out, and pointed out that such rules were not merely difficult, but actually impossible to apply, owing to basic uncertainties which could never be resolved, irrespective of the effort applied. We mentioned several areas where rationalisation of the rules (not mere “improved guidance”) is needed.
The current result is that HMRC acknowledges that its push for radical simplification has not been widely supported, and that tightening or rationalisation of key parts should be attempted, rather than root & branch change. That’s probably where we wanted it to settle, but it is clear that the discussion is far from over, so we will be ready to engage in it, and separately to lobby for better charity outcomes in respect of land and buildings.
So, my view is that a tax day is a good idea, and it would be sensible for this separation to continue into the future. It would be interesting to know whether this view is shared by the advisory and taxpayer community.
Graham Elliott is the Charity Tax Group’s Technical Adviser
Comments
https://biotpharm.shop/# over the counter antibiotics
buy antibiotics online: Biot Pharm – buy antibiotics from india
https://pharmau24.com/# Pharm Au24
cheapest antibiotics: buy antibiotics online uk – best online doctor for antibiotics
cheapest ed meds: erectile dysfunction pills for sale – Ero Pharm Fast
PharmAu24: Online drugstore Australia – Medications online Australia
buy antibiotics online: Biot Pharm – get antibiotics quickly
https://biotpharm.com/# buy antibiotics from india
cheapest antibiotics: Biot Pharm – antibiotic without presription
buy antibiotics over the counter buy antibiotics online uk buy antibiotics for uti
PharmAu24: Buy medicine online Australia – online pharmacy australia
acheter Kamagra sans ordonnance: kamagra pas cher – kamagra livraison 24h
Viagra generique en pharmacie: acheter Viagra sans ordonnance – Viagra generique en pharmacie
pharmacie en ligne pas cher pharmacie en ligne pharmacie en ligne sans ordonnance
acheter kamagra site fiable: Kamagra oral jelly pas cher – acheter kamagra site fiable
kamagra oral jelly: achat kamagra – acheter Kamagra sans ordonnance
https://kampascher.com/# kamagra en ligne
prix bas Viagra generique Acheter du Viagra sans ordonnance Viagra sans ordonnance 24h
livraison discrete Kamagra: acheter Kamagra sans ordonnance – kamagra pas cher
Cialis generique sans ordonnance: cialis generique – acheter Cialis sans ordonnance
acheter kamagra site fiable: acheter kamagra site fiable – acheter Kamagra sans ordonnance
Acheter du Viagra sans ordonnance Viagra sans ordonnance 24h Viagra sans ordonnance 24h
acheter kamagra site fiable: kamagra 100mg prix – commander Kamagra en ligne
Cialis pas cher livraison rapide: traitement ED discret en ligne – Acheter Cialis
Médicaments en ligne livrés en 24h: commander sans consultation médicale – Achat médicament en ligne fiable
https://viasansordonnance.com/# acheter Viagra sans ordonnance
pharmacie en ligne: pharmacie en ligne pas cher – pharmacie en ligne sans ordonnance
Pharmacies en ligne certifiees pharmacie en ligne sans ordonnance Pharmacie en ligne livraison Europe
kamagra livraison 24h: kamagra gel – commander Kamagra en ligne
prix bas Viagra generique: acheter Viagra sans ordonnance – prix bas Viagra generique
Pharmacies en ligne certifiees: pharmacie en ligne – pharmacies en ligne certifiГ©es
acheter Kamagra sans ordonnance kamagra 100mg prix kamagra oral jelly
pharmacie en ligne sans ordonnance: Acheter Cialis 20 mg pas cher – cialis generique
https://ciasansordonnance.com/# cialis sans ordonnance
commander sans consultation medicale: pharmacie en ligne france livraison internationale – acheter mГ©dicament en ligne sans ordonnance
acheter medicaments sans ordonnance: pharmacie en ligne sans ordonnance – pharmacie en ligne france fiable
kamagra 100mg prix: Kamagra oral jelly pas cher – pharmacie en ligne
pharmacie en ligne pharmacie en ligne sans ordonnance pharmacie en ligne france livraison internationale
commander Kamagra en ligne: kamagra oral jelly – kamagra oral jelly
commander Viagra discretement: Viagra sans ordonnance 24h – Acheter Sildenafil 100mg sans ordonnance
acheter medicaments sans ordonnance: pharmacie en ligne fiable – pharmacie en ligne
acheter Kamagra sans ordonnance acheter kamagra site fiable kamagra pas cher
http://ciasansordonnance.com/# commander Cialis en ligne sans prescription
cialis generique: cialis sans ordonnance – pharmacie en ligne france livraison internationale
commander Kamagra en ligne: kamagra gel – kamagra gel
commander sans consultation medicale pharmacie en ligne france livraison internationale Pharmacie en ligne livraison Europe
Pharmacies en ligne certifiees: commander sans consultation medicale – п»їpharmacie en ligne france
Cialis pas cher livraison rapide: Cialis generique sans ordonnance – Acheter Cialis 20 mg pas cher
Viagra générique en pharmacie: viagra sans ordonnance – viagra sans ordonnance
traitement ED discret en ligne Acheter Cialis 20 mg pas cher cialis prix
http://kampascher.com/# achat kamagra
achat kamagra: livraison discrete Kamagra – livraison discrete Kamagra
Acheter du Viagra sans ordonnance: Viagra sans ordonnance 24h – livraison rapide Viagra en France
viagra en ligne: acheter Viagra sans ordonnance – viagra en ligne
commander Cialis en ligne sans prescription Pharmacie sans ordonnance acheter Cialis sans ordonnance
viagra sans ordonnance: Viagra generique en pharmacie – viagra sans ordonnance
acheter Cialis sans ordonnance: Acheter Cialis – Cialis pas cher livraison rapide
Cialis pas cher livraison rapide: Acheter Cialis 20 mg pas cher – Cialis sans ordonnance 24h
http://pharmsansordonnance.com/# pharmacie en ligne france livraison belgique
pharmacie internet fiable France acheter medicaments sans ordonnance pharmacie en ligne pas cher
pharmacie internet fiable France: pharmacie en ligne – trouver un mГ©dicament en pharmacie
viagra sans ordonnance livraison rapide Viagra en France Viagra sans ordonnance 24h
Viagra sans ordonnance 24h: viagra en ligne – Acheter du Viagra sans ordonnance
achat kamagra: pharmacie en ligne pas cher – commander Kamagra en ligne
pharmacie en ligne pas cher: commander sans consultation medicale – vente de mГ©dicament en ligne
http://viasansordonnance.com/# Meilleur Viagra sans ordonnance 24h
commander sans consultation medicale acheter medicaments sans ordonnance pharmacies en ligne certifiГ©es
pharmacie en ligne sans ordonnance: acheter medicaments sans ordonnance – pharmacie en ligne
pharmacie en ligne: pharmacie en ligne – pharmacie en ligne france fiable
Meilleur Viagra sans ordonnance 24h Meilleur Viagra sans ordonnance 24h prix bas Viagra generique
pharmacie en ligne: pharmacie en ligne france livraison internationale – Pharmacie Internationale en ligne
commander Kamagra en ligne: kamagra en ligne – commander Kamagra en ligne
traitement ED discret en ligne Acheter Cialis Cialis pas cher livraison rapide
cialis generique: traitement ED discret en ligne – cialis prix
https://viasansordonnance.shop/# Viagra generique en pharmacie
kamagra en ligne: achat kamagra – kamagra pas cher
Kamagra oral jelly pas cher kamagra livraison 24h kamagra en ligne
Cialis pas cher livraison rapide: Acheter Cialis – Acheter Cialis 20 mg pas cher
Acheter Cialis Achat mГ©dicament en ligne fiable traitement ED discret en ligne
Viagra generique en pharmacie: acheter Viagra sans ordonnance – viagra en ligne
https://ciasansordonnance.shop/# acheter Cialis sans ordonnance
acheter Kamagra sans ordonnance: livraison discrete Kamagra – Kamagra oral jelly pas cher
pharmacie en ligne avec ordonnance pharmacie en ligne avec ordonnance acheter kamagra site fiable
cialis sans ordonnance: cialis prix – cialis prix
kamagra gel: kamagra en ligne – Pharmacie sans ordonnance
http://viasansordonnance.com/# Acheter du Viagra sans ordonnance
Acheter du Viagra sans ordonnance: Viagra generique en pharmacie – livraison rapide Viagra en France
commander Kamagra en ligne kamagra en ligne kamagra gel
acheter Viagra sans ordonnance: Viagra generique en pharmacie – Meilleur Viagra sans ordonnance 24h
Acheter Cialis 20 mg pas cher cialis prix commander Cialis en ligne sans prescription
cialis generique: traitement ED discret en ligne – Cialis generique sans ordonnance
https://kampascher.com/# acheter Kamagra sans ordonnance
Pharmacies en ligne certifiees: pharmacie en ligne – Achat mГ©dicament en ligne fiable
pharmacie vend viagra sans ordonnance: prorhinel rhume unidose bleu – sildenafil 100mg 24 comprimГ©s (viagraВ® gГ©nГ©rique)
sildenafil 100mg 24 comprimГ©s (viagraВ® gГ©nГ©rique) prix ordonnance d’exception exemple durex jeans
puedo comprar parches anticonceptivos sin receta: Confia Pharma – puedo comprar ibuprofeno sin receta
https://farmaciasubito.com/# farmacia tedesca online
farmacia segura online: Confia Pharma – puedo comprar mycostatin sin receta
brentan crema se puede comprar sin receta cupones descuento farmacia en casa online farmacia venta online zaragoza
ordonnance d’exception exemple: avene cleanance hydra creme lavante – demander ordonnance en ligne
farmacia online conveniente: se puede comprar antalgin sin receta – farmacia online americana
farmacia online en andorra: farmacia online forum – farmacia entrega online
exinef 90 mg prezzo lansoprazolo 30 mg afilaria compresse
liposom forte: dibase 25000 – black friday farmacia online
coquelusedal sans ordonnance prix: achat pilule sans ordonnance pharmacie – traitement mycose en pharmacie sans ordonnance
https://pharmacieexpress.com/# traitement otite sans ordonnance
torecan supposte acquisto online: sirdalud 4 mg prezzo con ricetta – lixiana 60 mg
bois bandГ© pharmacie sans ordonnance coquelusedal sur ordonnance ou pas crГЁme acnГ© pharmacie sans ordonnance
recommand̩ par ordonnance m̩dicale: bas de contention sans ordonnance Рcollyre sans ordonnance en pharmacie
farmacia ducfarm online: puedo comprar viagra en farmacias similares sin receta – farmacia online arkopharma
samyr 400 fiale prezzo: plavix prezzo – foster 200/6 prezzo
forxiga prezzo pillola diane sporanox prezzo
http://pharmacieexpress.com/# vasodilatateur sans ordonnance en pharmacie
first to know: come dare l’antibiotico ai bambini che lo sputano – flixotide 50
donde comprar tretinoina sin receta: Confia Pharma – se puede comprar flumil sin receta
comprar viagra sin receta en farmacias: farmasky farmacia online – farmacia per cani online
peut-on acheter une pilule sans ordonnance en pharmacie Pharmacie Express myleuca gel intime
farmacia online preservativos: farmacia en espa̱a online Рcomprar amoxicilina 500 sin receta
somnifere sans ordonnance pharmacie: propecia sans ordonnance pharmacie paris – besoin ordonnance pour orl
farmacia online sergas puedo comprar mupirocina sin receta tramadol se puede comprar sin receta
https://confiapharma.shop/# farmacia pague menos online
mГ©dicament anti stress sur ordonnance: cialis pharmacie en ligne avec ordonnance – imovane sans ordonnance
fosfomycine prix sans ordonnance: sterdex prix sans ordonnance – ordonnance mГ©dicale sur papier libre
ordonnance pour infection urinaire: Pharmacie Express – aturgyl sans ordonnance
debit tetine avent: cialis sans ordonnance pharmacie france – amoxicilline sans ordonnance pharmacie
fp farmacia y parafarmacia online precio: Confia Pharma – comprar antibiГіticos online sin receta
http://confiapharma.com/# se puede comprar monurol sin receta
meritene farmacia online: farmacia online l vazquez – comprar alprazolam 1 mg sin receta
cleanance creme lavante lysanxia sans ordonnance medicament erection sans ordonnance
viscaplus 120 compresse prezzo: Farmacia Subito – lyrica prezzo 50 mg
efracea 56 capsule prezzo: okitask mal di schiena – amoxina sciroppo prezzo
efexor 37 5 prezzo farmacia piГ№ conveniente online tadalafil 20 mg 8 compresse prezzo
farmacia online cialis 5mg: se puede comprar modafinil sin receta en espaГ±a – como comprar valium inyectable sin receta
farmacia santa maria novella online shop: codigo promocional gran farmacia online – comprar cafinitrina sin receta
https://pharmacieexpress.com/# gratte langue action
aircort aerosol bambini: formistin prezzo – crema antibiotica per brufoli sottopelle
m̩dicament contre la cystite sans ordonnance: fluocaril bi-fluor̩ 2500 ppm Рcicabiafine mains
puedo comprar corticoides sin receta se puede comprar pregabalina sin receta soolantra farmacia online
comprar online tratamientos antiarrugas farmacia: Confia Pharma – enantyum comprar sin receta
http://farmaciasubito.com/# deursil 450 ritirato dal commercio
test saliva covid farmacia online se puede comprar omeprazol sin receta comprar inacid sin receta
prednicortone 20 mg prezzo: neodidro compresse prezzo – sirdalud costo
pharmacie de garde sans ordonnance cialis commande cialis 20 mg
voltaren fiale prezzo: normast 600 – vessel 250 uls amazon
comprar fortacin sin receta farmacia online pastillas anticonceptivas farmacia online leganes
sildenafil viagra: Pharmacie Express – vaccin coqueluche pharmacie sans ordonnance
https://confiapharma.shop/# se puede comprar testosterona sin receta
dГіnde comprar ozempic sin receta comprar sentis online sin receta donde comprar viagra sin receta en murcia
peitel crema comprar sin receta: grado de farmacia online – comprar levofloxacino sin receta
que faire en cas d infection urinaire sans ordonnance Pharmacie Express doliprane 500 effervescent
mГ©dicament paludisme prix: test pcr en pharmacie sans ordonnance – viagra moins cher
https://farmaciasubito.com/# testoviron 250 acquisto online
mexican pharmacy albuterol Pharm Mex progreso, mexico pharmacy online
tirzepatide available in mexico: mexican pharmacy phone numbers – mexican pharmacy oxycodone
online pharmacy coupons: ambien pharmacy – misoprostol at pharmacy
mexican pharmacys: mexican pharmacy desoxyn – п»їmexican pharmacy
queens pharmacy mexico on line drug store mexico pharmacy wegovy
https://pharmexpress24.shop/# is reliable rx pharmacy legit
zyban online pharmacy: people’s pharmacy zyrtec – provigil pharmacy express
buying painkillers online mexican pharmacy albuterol mexican pharmacy sildenafil
when first pharmacy course was started in india: online india pharmacy – online pharmacy in india
best online pharmacy generic cialis: top rated online pharmacy – cialis discount pharmacy
pharmacy famotidine finpecia swiss pharmacy xl pharmacy valtrex
pharmacy india website: pharmacy in india – best indian pharmacy
https://pharmmex.shop/# buy pain killer online
affordable meds rx: ordering ozempic from mexico – mexico medicine
people’s pharmacy nexium: Kamagra Gold – pharmacy discount
cipro online pharmacy Pharm Express 24 Sporanox
mexico pharmacy online: medicines online shopping – best mexican pharmacy products
can i buy painkillers online: buy adderall mexico – online pharmacy rx
best generic viagra pharmacy clozapine pharmacy registration ventolin hfa pharmacy
https://pharmexpress24.com/# rx pharmacy card
mexico pills: mexican pharmacy that ships to usa – international drug store
viagra europe pharmacy online pharmacy tetracycline rx relief pharmacy discount cards
mexican pharmacy viagra: things to buy at mexican pharmacy – mexican rx
pharmacy course india: india drug store – india online pharmacy market
mexican pharmacy fentanyl mexican pharmacy wegovy mexican pharmacy online review
online pharmacy depo provera: lisinopril target pharmacy – best online pharmacy without prescriptions
https://pharmexpress24.com/# online pharmacy atorvastatin
can you buy saxenda in mexico: Pharm Mex – trusted online pharmacy reviews
overseas pharmacy india InPharm24 buy medicine online
24 hour pharmacy: united pharmacy naltrexone – boots pharmacy uk viagra
medicine online india: InPharm24 – pharmacy india website
online india pharmacy reviews india meds online pharmacy india
pharmacie canadienne: viagra online pharmacy uk – online india pharmacy
http://inpharm24.com/# pharmacy india
best pharmacy in mexico my mexican pharmacy cancun pharmacy price list
mexican pharmacy semaglutide: buy drugs online without prescription – mexican pharmacy anabolic steroids
can i order ozempic from mexico Pharm Mex mexican percocet
ozempic medication in mexico: phentermine over the counter in mexico – mexican diazepam brands
medicines online india online pharmacy india ship to usa ozempic india pharmacy
https://pharmexpress24.shop/# pharmacie canadienne
risperidone online pharmacy: abortion pill online pharmacy – the pharmacy store
https://vgrsources.com/# buy viagra online in south africa
walgreens viagra online viagra order canada original viagra
cost of viagra prescription: viagra professional cheap – women viagra online no prescription
viagra over the counter europe: VGR Sources – sildenafil for sale canada
viagra 150 tablet: VGR Sources – sildenafil price australia
generic viagra 20 mg can you buy viagra online legally female viagra australia for sale
buy sildenafil 25 mg: viagra cheapest prices – buy brand name viagra
https://vgrsources.com/# can i buy viagra otc
25 mg viagra: VGR Sources – viagra pills over the counter canada
viagra 100mg tablet buy online VGR Sources viagra 100 mg tablet buy online
compare prices sildenafil: VGR Sources – viagra usa buy
sildenafil 20 mg without a prescription: pfizer viagra – sildenafil uk best price
viagra pills for sale online: VGR Sources – buy sildenafil 200mg
viagra pills for sale buy sildenafil online nz sildenafil online canada
https://vgrsources.com/# viagra 250 mg
viagra online rx pharmacy: VGR Sources – buying generic viagra
buy canadian sildenafil: sildenafil buy online without a prescription – india pharmacy viagra
best price for viagra 50mg viagra generic germany cheapest soft viagra soft on line
buy canadian generic viagra online: VGR Sources – 75 mg sildenafil
female viagra without prescription: VGR Sources – sildenafil 100mg without prescription
10mg viagra tablets VGR Sources best place buy viagra online
https://vgrsources.com/# viagra pills for sale
where can u buy viagra: VGR Sources – where can i buy viagra online safely
brand viagra 50mg online: VGR Sources – where can i buy female viagra in india
female viagra online canada buy viagra in uk sildenafil no prescription
viagra without a rx: sildenafil tablets 100mg for sale – sildenafil for sale usa
viagra online using paypal: VGR Sources – generic viagra price canada
viagra for females: VGR Sources – sildenafil 100mg online uk
viagra price in us: VGR Sources – how to get viagra for women
where to buy viagra in australia generic viagra 25mg sildenafil 100 no prescription
viagra mastercard online pharmacy: sildenafil nz pharmacy – generic viagra without a prescription
https://vgrsources.com/# female viagra capsule
best price for viagra in uk: sildenafil 25 mg online – viagra 25mg cost
generic viagra prescription online: VGR Sources – buy viagra in europe
cost of sildenafil in canada VGR Sources get a viagra prescription online
no rx viagra: viagra usa buy – safe generic viagra
how do you get viagra: VGR Sources – how to buy viagra in uk
sildenafil soft tabs 100mg: sildenafil buy from canada – how much is viagra 50 mg
sildenafil 50mg best price VGR Sources viagra canada
https://vgrsources.com/# viagra 6 pills
generic viagra medication: 200 mg sildenafil – how to get viagra prescription in australia
viagra fiyatД± 50mg: how to order sildenafil from canada – viagra tablet 100 mg online
canadian pharmacy generic viagra VGR Sources buy viagra pills uk
buying generic viagra online: VGR Sources – buy viagra for female online india
where to buy real viagra cheap: viagra usa prescription – viagra 100mg price canada
how do you get viagra: how to get generic viagra – order generic viagra online
viagra 200 VGR Sources buy sildenafil online paypal
how to buy sildenafil without a prescription: VGR Sources – Precio de Viagra 50 mg
viagra no prescription canada: VGR Sources – where can i order viagra online in canada
https://vgrsources.com/# how much do viagra cost
sildenafil 20 mg brand name: how to get viagra without a prescription – viagra pills online
viagra super active pharmacy viagra uk cheap sildenafil citrate tablets
order viagra india: VGR Sources – female viagra 100mg
viagra pills cost in india: VGR Sources – cheap generic viagra fast delivery
viagra europe pharmacy: VGR Sources – where can you buy female viagra pill
viagra online uk sildenafil tablets 150mg how to buy viagra in canada
viagra tablets for men: female viagra tablets price in india – 20 mg generic viagra
where can you buy viagra over the counter uk: VGR Sources – where to buy viagra with paypal
how to get generic viagra: sildenafil buy online without a prescription – price of viagra 100mg in canada
https://vgrsources.com/# viagra 25mg for sale
SemagluPharm Semaglu Pharm п»їBuy Rybelsus online USA
crestor rosuvastatina 10 mg: side effects of crestor 5mg – CrestorPharm
Lipi Pharm: LipiPharm – nursing interventions for lipitor
Predni Pharm: PredniPharm – Predni Pharm
Discreet shipping for Lipitor Cheap Lipitor 10mg / 20mg / 40mg Lipi Pharm
http://semaglupharm.com/# SemagluPharm
CrestorPharm: Crestor 10mg / 20mg / 40mg online – Crestor Pharm
Buy statins online discreet shipping: Safe online pharmacy for Crestor – CrestorPharm
Crestor Pharm Over-the-counter Crestor USA Crestor Pharm
PredniPharm: prednisone 10 mg daily – Predni Pharm
why should i not take atorvastatin: Cheap Lipitor 10mg / 20mg / 40mg – atorvastatin and fatigue