A week of U-turns in “tax land”

Not a great week for the UK Government and in particular George Gideon Oliver Osborne.  The problem here for the coalition government is not just the fact that there has been three U-turns in one week, it is the feeling that the March Budget was a bit of a shambles.  I would not go as far as that but it does seem a bit odd to me that so much was made of the so called “pasty” and “caravan” taxes and not that the UK Government did not even consider reducing VAT on repairs and renovations on residential property. 

As suspected the proposed cap on tax relief for charitable donations has been dead in the water for a number of weeks.  All we heard this week was  confirmation of that fact.  One final point on this.  These three U-turns come at a cost of approximately £150m.  Where is that revenue now to come from?   

“Flat rate” taxes were all the rage a few years ago.  Personally I have not been persuaded by the arguments put forward.  That said, as we start to think about how a Scottish tax system might look flat rate taxes should also be considered.  The latest call again came from those generally regarded to be on the political “right”, the TaxPayers’ Alliance and Institute of Directors.  In addition to arguing for a single rate of income tax the usual noises were made for the tax system to be simplified.  No-one is likely to argue against a simpler tax system until specific proposals are made.  For example, recent changes to the amount of personal allowance for those aged over 65.  This change has been termed the “granny tax”.  I did though like the idea of abolishing certain taxes although not necessarily those listed in this report.  It is claimed that the cost of these proposals would be met by prolonging the UK Coalition’s spending cuts by an extra five years.  More on this can be found here.  The report also claims that these changes would increase gross domestic product by 8.4% over 15 years.

Again on tax rates.  According to City A.M. the UK has continued to raise taxes while most other European Union countries tax rates have fallen.  The European Union average top rate of income tax decreased from 44.8 to 38.1% between 2000 and 2012.  In this same period, the UK’s average rose from 40 to 50% although the top rate is to fall from April 2013.  Unless of course we see another U-Turn.  The UK has though followed the European Union wide trend for raising VAT.  The average rate has risen from 19.2 to 21%, with the UK’s up from 17.5 to 20%.  The report from City A.M. can be found here.

Some stories do not surprise you in any way.  This is one of them.  Taxpayers are spending more than £1 million every month on the rent and upkeep of empty fire service control rooms that have never been used.  Details revealed under Freedom of Information legislation show that only one of the nine Fire Control centres is operational, despite the fact that taxpayers will continue to pay for their upkeep for up to 20 years.  This was reported in the Times on 24 May. 

Then there are stories that do surprise you but shouldn’t.  This is one of them and is also a story I have covered recently.  3,000 civil servants are employed by private firms in order to keep their tax bills down.  By remaining off the UK Government’s payroll, thousands of officials are avoiding paying national insurance contributions and are able minimise their overall tax contributions.  The report from HM Treasury can be found here.    

Good news that could have been even better news.  HMRC collected an extra £4.32bn during the last five years.  This is 11 times greater than the investment made for collecting this extra revenue.  However, a House of Commons Public Accounts Committee report claims that another £1.1bn could have been collected without job losses at HMRC.  A report on this from the BBC news website can be found here.

The International Monetary Fund (IMF) and in particular its managing director Christine Lagarde, is rarely out of the news these days.  Lagarde has said said that the UK economy had underperformed and unemployment remained much too high.  The IMF urged the UK Government to consider cutting interest rates and a further round of quantitative easing.  Ms Lagarde also said that UK ministers should prepare a plan for a worse economic environment which could include a cut in VAT.  However, the IMF also said that the UK Government should not divert from its aim of deficit reduction.  A report from the BBC news website can be found here.    

How to win friends and influence people.  Political parties in Greece have criticised Christine Lagarde for suggesting that Greeks were avoiding paying taxes.  Socialist leader Evangelos Venizelos accused Ms Lagarde of “insulting the Greek people”.  A report, again from the BBC news website, on this can be found here

There may be trouble ahead.  The UK Supreme Court has ruled that HM Treasury breached European Union law by retrospectively blocking tax refund claims.  The amount involved could be as much as £5bn.  Not surprisingly, HMRC has said that it is “considering the implications of this complex judgement carefully.”   A report on this from City A.M. can be found here
 
Now to what some might consider an overreaction.  Some US politicians are so irked at the idea that Americans are renouncing their citizenship to avoid tax, that they are introducing a new Senate bill to tax them forever.  A report on this from ABC news can be found here.  In addition, Congress is close to approving a law under which the Internal Revenue Service will be able to revoke the passports of Americans who owe substantial unpaid taxes.  An article from the Wall Street Journal on the passport claim can be found here

I think I will finish with fiscal powers.  HMRC is under no obligation to implement any tax proposal made by the Scottish Government under the Scotland Act.  HMRC can effectively veto any proposal if it differs too greatly from the UK system.  A report on this from the Herald can be found here.  I find it worrying that anyone is at all surprised about this.  I would be even more worried if I thought that anyone actually believes that HMRC and HM Treasury are happy to see tax powers being devolved.  I suspect that there are very few people in HMRC and HM Treasury who are happy to see the beginning of the end for a unified UK tax system.  An earlier blog on this point can be found here.     

Also on fiscal powers.  I still think it is unlikely that the so called “second question” will be asked as part of the independence referendum.  What will those who are arguing for “devo plus” and/or “devo max” do?  Will they vote for independence or the status quo and the hope of something more in the future?  This is an issue I will come back to after my well deserved holiday.  

Have a good weekend.

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Another week in “tax land”

Let’s start with the recent local government election.  I was disappointed that none of the main parties, of which Scotland now only appears to have three, put forward any serious proposals for reforming how we pay for our local services.  There is though one body actively campaigning on this issue and that is the think tank, Reform Scotland.  An article in the Scotsman on this can be found here.  Reform Scotland want our local authorities to have the power to decide whether to adopt a property tax such as the Council Tax or a land value tax or instead opt for an income tax, a consumption tax or a number of different local taxes.

Now to fiscal powers and the fact that National Insurance turns 100 in July.  100 not out but for how much longer?  The idea of combining income tax and National Insurance was considered by a working party as long ago as 1993.  The main reason for this is the erosion of the link between National Insurance contributions and welfare benefits.  This issue is again being looked at.  Do I think we will see a complete merger?  No, unless both income tax and National Insurance are controlled by the Scottish Parliament.  This is an example of how a Scottish tax system could create a more simplified system.

Again on fiscal powers.  I was not surprised to see a number of Conservative MPs arguing for a “Devo Plus Bill” as part of an “alternative Queen’s Speech”.  This was published on the Conservative Home website.  Conservative Home support the Reform Scotland proposal which would devolve all taxes to Scotland except VAT and National Insurance.  More on this can be found here.

Now to a group of people termed “High Net Worth”.  HMRC has announced that its High Net Worth Unit’s tougher approach on wealthy taxpayers has resulted in an extra £200m of tax revenue.  David Gauke, Exchequer Secretary to HM Treasury, said: “The Unit’s approach ensures that HMRC is working as effectively as possible with the very wealthy and that they are contributing a fair share”.  This was reported in the Financial Times on 6 May.  The article also claims that the amount collected by this Unit has doubled since it began operations in 2009-10.  The aim is for £560m by 2014-15.  This does though beg the question: why was this Unit only set up in 2009?

Now to a claim that the UK Government Minister for Civil Society, Nick Hurd, was never consulted about the cap on charitable tax relief announced by HM Treasury in March.  More on this from the STEP journal can be found here.  The UK Government has been at sixes and sevens on this policy.  I will be surprised if it survives the summer.  Unless of course summer is already behind us.

Again from the STEP Journal.  1.6 million people should have received letters by now from HMRC warning them that they have been undercharged tax under the PAYE system and will have to pay extra.  Another 3.5 million people will be given a tax refund.  The STEP article can be found here.  An example of the sheer scale of the UK tax system and the problems it faces.

Good to see that the Scottish Government’s prosecution service has passed 20 cases of large scale tax avoidance to HMRC for investigation.  An article on this from the Scotsman can be found here.  The referencing of Al Capone must be compulsory when journalists write about this subject.

Sometimes an argument just makes you shake your head.  The Scottish Government has announced that the minimum price for alcohol will be 50p.  Although this proposal has received a huge amount of support, the leader of the CBI in Scotland has warned that supermarkets are likely to receive millions in extra revenue from drink sales.  That of course is true.  So why is this organisation against the devolving of control of alcohol duty to the Scottish Parliament and the Scottish Government’s Public Health Levy (also known as the “Tesco tax”)?  There is of course no need to answer that question.  An article from the Scotsman on this can be found here.

It seems that top rates of personal income tax across the Organisation for Economic Cooperation and Development (OECD) countries have begun to rise again in recent years after three decades of steady reductions.  The OECD press release can be found here.  Let’s not forget one of the main reasons for the reduction.  Politicians decided that “stealth taxes” were a better option.  For “better option” read “will help me get elected”.  The economic crisis put paid to that “cunning plan”.

“A serial killer is stalking the wealthy suburbs of Athens with an idiosyncratic choice of victims. They are all rich Greeks who have failed to pay their taxes, and their corpses have been left scattered among the ruins of the ancient city, dead of hemlock poisoning, the means of Socrates’ execution.”  This is the plot of the latest bestselling novel by Petros Markaris, who has combined the roles of thriller writer and social commentator in Greece to such an extent that he has become one of the most widely quoted voices in the crisis.  The article on this from Business insider can be found here.

Now to a story that combines sport, tax and the financial crisis.  Diego Maradona is suing the Italian government for £40m, despite owing it £32m in unpaid taxes.  Only in Italy!  The article from the Metro can be found here.

Lastly, an update on an issue I wrote about recently.  Co-founder of Facebook, Eduardo Saverin, is one of the thousands of wealthy Americans to have renounced his citizenship recently in order to avoid the country’s international taxation regime.  An issue for those planning a Scottish tax system to ponder.  An article on this from the STEP journal can be found here.

Have a good week.

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Another week in “tax land”

Given it is local election time I think the level of funding for council tax benefit is an appropriate place to start.  The Scottish Government and the Convention of Scottish Local Authorities have decided to provide £40m to make up a shortfall of council tax benefit funding.  An article on this from the Scotsman can be found here.  The figure that stands out is the 558,000 people in Scotland who receive this benefit.

The Confederation of British Industry has denied that big companies are benefiting from “sweetheart deals” with the taxman.  HMRC has faced criticism over alleged secret deals with the likes of Vodafone and Goldman Sachs over unpaid tax.  The CBI briefing note is well worth reading and can be found here.

The campaign trying to make the UK Chancellor think again over the latest increase in air passenger duty continues.  The latest claim from this group of aviation and business organizations can be found here in an article on the Herald.  Part of this claim is that overseas tourists have been put off coming to the UK during the Olympics because of punitive air taxes.   The group says bookings from Australia and New Zealand are down by 25% compared to the same period in 2011.

The furore surrounding the UK Chancellor’s tax relief cap and how it might impact on charities continues.  I liked this opinion piece found on the website of the Scottish Council of Voluntary Organisations.  The piece can be found here.  Although I see the need for tax caps and/or investment limits in certain circumstances, for example under the Enterprise Investment Scheme or Venture Capital Trust relief, I would be surprised if this policy in its present form survives the summer.

It seems that mortgage lending rose sharply in March as buyers rushed to complete sales.  The stamp duty land tax exemption for first-time buyers who bought homes valued at between £125,000 and £250,000 came to an end after two years on 24 March.  The UK Government do not think that this relief has been effective in increasing first-time buyer numbers.  A report on this from the BBC news website can be found here.  I continue to be surprised that our politicians fail to campaign for a change to the 1% and 3% stamp duty land tax rates and bands.

A study by the Taxpayers’ Alliance has revealed that 3,000 council employees across the UK were paid six-figure sums in 2010-11, a rise of 13 per cent on the previous year.  The highest paid was in Glasgow where Ian Drummond, formerly executive director of special projects who has since left the post, received a £450,628 package.  Reports like this confirm the view held by some in the private sector that our local authorities completely lost the plot over senior salaries.  An article on this from the Scotsman can be found here.

Scotland appears to be moving towards charging shoppers around 5p every time they use a plastic bag.  This if often referred to as a “plastic bag tax”.  Scottish ministers have again indicated that it will consult on the matter in the near future.  Wales, Northern Ireland and the Republic of Ireland already have such a charge.  It does seem that the Scottish Government is dragging its feet on this.  A plastic bag tax was thrown out by MSPs during the last parliament when Liberal Democrat Mike Pringle tried to push through a 10p levy.  An article on this from the Daily Express can be found here.

A tax fraudster, who fled the UK four years ago after telling a judge in a note that he was unprepared to go to jail and found the idea frightening and upsetting, has been extradited from France and is beginning a six year prison term.  Mark McGovern had pled guilty to laundering £278,340.87 of criminal proceeds in April 2008, following a wider HMRC investigation into VAT fraud.  More on this can be found here.  I would have thought that most people would find the thought of being locked up frightening and/or upsetting.  Not surprisingly that is not a good enough reason to avoid being sent to prison.

New figures from the Office for National Statistics have shown that the UK Government has met its borrowing target for the year, despite borrowing more than expected in March.  An article on this from the BBC news website can be found here.  Worryingly these figures also show that most of the cuts to public spending have yet to be made.

Now to the USA and the announcement of a dramatic increase in citizenship renunciations.  According to Internal Revenue Service figures, at least 1,800 Americans renounced their USA citizenship in 2011, an all-time record at eight times the 2008 number.  The main reasons given are the USA’s worldwide taxation system, the Foreign Bank and Financial Accounts rules and  the Foreign Accounts Tax Compliance Act regime.  An article on this from the Daily Mail online can be found here.  The USA is one of a handful of countries to tax its citizens on income earned while abroad.

Then there were two.  Francois Hollande defeated Nicolas Sarkozy in the first round of France’s presidential elections.  The tax and fiscal policies of the final two candidates, in particular Hollande’s, have received a great deal of international press coverage.  An example of this coverage, from Bloomberg’s Paris correspondent, can be found here

Now to a Budget statement from 1940.  “New British budget announced: higher income tax, increased duty on alcohol, tobacco & matches, to raise an unprecedented £2bn for war costs.”  Thanks to @RealTimeWWII.  Notwithstanding duty on matches interesting to see how little has changed.

Finally I was very sad to hear of the death of Stephen Maxwell.  I got to know Stephen very well over the last few years and he is a great loss to those arguing for greater fiscal powers and the wider independence movement.  A real gentleman at all times.

Have a great weekend.

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Another week in “tax land”

Where to start?

The fall out surrounding the UK Chancellor’s Budget statement continues.  The House of Commons Treasury Select Committee has said that the Chancellor’s plans to scrap the 50p tax rate don’t add up.  In addition it criticized the numerous Budget leaks.  An article on this from the Daily Mail online can be found here.

I am surprised that more has not been made of the change to the 40p income tax band.  One of the arguments put forward for reducing the top rate of income tax was the effect it was having on entrepreneurship.  I cannot see how massively increasing the number of people liable to pay income tax at the 40p rate compliments that argument.

Then there is the charity furore and the apparent contradictions in the arguments put forward by the UK Government in support of this policy.  The fact that some UK Government Ministers fought extremely hard to reduce the top rate of income tax is well documented.  Now the UK Government is criticising the fact that rich people don’t pay a high enough rate of income tax.  In addition, the UK Government has made it clear they wish to increase charitable giving.  Only a year ago, in the 2011 Budget, the UK Chancellor announced proposals to support giving, such as a lower rate of inheritance tax for those leaving 10% of their estate to charity.  The UK Government started by saying that the policy is needed by alleging that high earners are using donations to dubious charities to reduce their income tax bill to almost zero.  Now it is talking about fairness.  Will this policy even survive the summer?  An article from the STEP online journal on this issue can be found here.

HM Treasury has released figures showing the extent of tax avoidance by the UK’s so called “super rich”.  Robert Peston has written an excellent article on this.  His comment on the contrasting approach taken by George Osborne and his Labour predecessors is particularly noteworthy.  If the report does tell us one thing, it is how complicated a picture this is.  One fact does though stand out.  73% of those earning over £250,000 were paying an average tax rate above 40% in 2010/11. Robert Peston’s article from the BBC news website can be found here.

Good to see the Church of Scotland entering the earnings and taxation debate.  A Kirk commission has issued a report on the “greed and inequality” of the bonus culture and tax avoidance.  An article from this from the Herald can be found here.

Now to what is expected of HMRC in the next year.  HMRC’s remit for 2012/13 is:

  • improving tax collection
  • delivering cost reductions
  • improving services for individual and business customers
  • Real Time Information
  • tax policy and the policy partnership

The context to this is fewer staff and a smaller budget.  More on this can be found here.

The Scottish Parliament this week endorsed a legislative consent motion which effectively allows the UK Government to pass the Scotland Bill, also known as “Calman minus”, at Westminster next week.  Have I anything else to say on this?  No.  The term “Calman minus” says it all.  An article from the Scotsman on this can be found here.

The Guardian reported recently that Amazon’s tax affairs are being investigated in the US, China, Germany, France, Japan and Luxembourg.  HMRC have refused to confirm whether it is also investigating Amazon.  Amazon is the largest retailer in the UK.  The Guardian also reports that Amazon paid no UK corporation tax last year.  This is primarily because the US parent in 2006 transferred ownership of the main Amazon.co.uk business to a Luxembourg company.  It is not just the UK Government that is being asked questions about this company.  The Scottish Government is also being asked questions relating to a £10m grant.  Of course if the relevant tax powers were devolved to the Scottish Parliament, the left hand might have more of a chance of knowing what the right hand is up to.  Articles from the Scotsman and the Guardian on this matter can be found here and here.

Another week and another VAT issue.  The Church of England fears church renovation projects could be scrapped because of planned changes to VAT set out in the UK Budget.  From October this year HM Treasury will charge VAT at 20% on approved alterations to listed buildings.  Presently this is exempt from VAT.  The Church of England thinks the change will cost it £20m a year.  HM Treasury says funding will be available to ensure church renovations are not cancelled.  A report from the BBC news website on this can be found here.  The BBC report notes that a “source close to Chancellor George Osborne is reported as saying that this proposal was about ensuring a millionaire wanting to build a swimming pool in the garden of their listed mansion had to pay VAT on it.”

HMRC is improving and streamlining its processes for customers who need to deal with them following a bereavement.  HMRC is creating dedicated teams who will be responsible for dealing with PAYE and Self Assessment for bereaved customers.  The main form which customers use to finalise the tax affairs of the person who has died, R27, has been redesigned following feedback from customers and tax specialists to make it easier to complete.  More on this can be found here.

A “fat tax” is back on the agenda.  The Academy of Medical Royal Colleges has called for stronger measures to reduce obesity in the UK.  The first phase of the Academy’s campaign will try to find out what works.  It will review evidence for diets, exercise, taxation, minimum pricing and changing advertising and food labeling.  The Academy has also blamed the UK Government’s previous strategies and irresponsible marketing for aiding to obesity issues.  An article on this from the BBC news website can be found here.

There are suggestions that the German Government’s recent renegotiation of its withholding tax agreement with Switzerland may tempt the UK Government to try and do the same with its own Swiss agreement.  The UK Government has though already changed it once already.  An article on this from the Guardian can be found here.

Let’s finish with the “Buffett Rule” as it sounds like it might be about food and I am feeling peckish.  Sadly, the Buffett rule is not about food but instead a tax plan that would apply a minimum tax of 30% to individuals making more than a million dollars a year.  An editorial in the Wall Street Journal calculates that the Buffett Rule, which is supported by President Obama, would lose $80bn a year from USA federal tax revenues.  The US Senate has in fact this week voted to block the Buffett Rule.  The article from the Wall Street Journal can be found here and a BBC website news report on the Senate vote can be found here.

Have a good weekend and good luck to all the teams competing at Scottish Rugby’s Cup Final day at Murrayfield on Saturday.

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A developing scandal in “tax land”

Two tax stories have dominated the news this week.

Let’s start with a developing tax scandal.   This is an unusual tax scandal as it seems that the UK Government has gone out of its way to help a small number of highly paid people, people working for the UK Government, to pay less tax.  I shall try and ignore the urge to say it was ever thus.

Last week I wrote about how the Chief Executive of the Student Loan Company has his salary of £182,000 paid via a company and without tax being deducted.  This arrangement allowed Ed Lester to pay corporation tax of 21% rather than up to 50% income tax on his earnings.   It also transpired that officials from both HMRC and HM Treasury were aware, and even formally approved, the arrangement.

The Guardian reported today that the same tax arrangement has been approved for 25 of the most senior staff at the UK Department of Health.  The Guardian’s article can be found here.    As the Guardian says in its article in relation to last week’s Student Loans Company revelation:  “At the time it was presented as a rare practice.”  Surprisingly, note the sarcasm, it was not.  Great work by the Guardian again.

Does this matter?  Yes it does.  Am I surprised that the present and past UK Governments thought this was acceptable? No.  Is this a one-off example of Government hypocrisy.  No.  The UK Government regularly lectures all and sundry on tax avoidance and evasion.  Earlier blogs have commented on HMRC’s dealings with Goldman Sachs and Vodafone.  A few years ago it was discovered that HMRC transferred ownership of its own property portfolio offshore to save tax.  Now it transpires HMRC and HM Treasury have approved dozens of tax saving arrangements for highly paid officials.

Is this a scandal?  Yes it is.  Will anyone be held accountable?  I suspect not.  Is Danny Alexander, Chief Secretary to the Treasury, or Andrew Lansley UK Health Secretary, thinking about returning to the back benches?  Probably not.  Although Andrew Lansley does have other problems to deal with just now.  Will the officials blame the politicians?  Probably.  Will the politicians say they did not know.  Probably.  The more everything changes the more everything stays the same.

Three questions need to be asked and answered as soon as possible:

1.  When did this start?

2.  Who approved these arrangements?

3.  What is the total loss to the taxpayer?

I will no doubt come back to this issue.

Now to Glasgow Rangers FC.   Glasgow Rangers has effectively been forced into administration by HMRC.  HMRC is trying to recover at least £49m in tax and penalties resulting from Rangers use of employment benefit trusts to pay some of its players.  The final cost could be £75m.  There is also a dispute over £9m of PAYE and VAT following the takeover of the club in May 2011.  It also seems Glasgow Rangers are not alone.   Several English clubs are also in serious tax trouble.

I am glad that a number of commentators have noted that there may be a cost to the general public here.  If the tax is owed and is not paid then the Government either raises taxation, borrows even more or cuts public spending.  Even in these times £75m is a huge figure.    Again this is a story that is going to run and run.  The tax Tribunal that is dealing with the employment benefit trust issue is likely to announce its decision in the next few weeks.   It will be fascinating to see what if any comment is made on the dealings between Glasgow Rangers and HMRC to date.

I also noticed with interest this week that Hearts announced that they had now paid in full an outstanding tax bill that threatened their existence.

One final point on these matters.  Scotland is likely to have its own Exchequer in the next few years no matter what happens in 2014.  This gives us an opportunity to think about the tax system we want.   That is a matter I will no doubt keep coming back to.

Now to more mundane matters.

The battle between Eric Pickles, UK Communities and Local Government Secretary, continues unabated.   It is reported that at least 26 English councils intend to defy the UK Government’s proposed council tax freeze.

Now to some good news.  HMRC has temporarily scrapped its Business Records Checks project under which it planned to visit small businesses and fine them if their cash accounts were not up to date.   HMRC has said it will consult again before resurrecting this idea.  More information on this can be found here.

Now to the news that a number of bankers have been arrested in a tax fraud investigation.  The arrests include four current employees and one former employee of the Royal Bank of Scotland.  HMRC said the arrests concerned the financial affairs of the individuals and were not related to their work for the bank.  The background to this is an HMRC investigation into tax fraud through investments in UK film partnerships.  A BBC news website article on this can be found here.

Now to the land of the free and how tax is dominating the never ending  US presidential campaign.  Both the leading candidates for the Republican nomination, Newt Gingrich and Mitt Romney, say that they will abolish estate tax and freeze the top rate of income tax at 35 per cent.  Newt Gingrich is also proposing that each taxpayer can opt for a flat 15 per cent income tax to replace all other taxes.  In response  President Obama has proposed to raise taxes on the “wealthy” in his 2013 budget.  Obama’s proposal includes $1.5 trillion (£950bn) in new taxes.  The majority of this arises from allowing Bush-era tax cuts to expire.  Obama is also calling for a “Warren Buffett” type plan tax hike on millionaires.   It seems that there is going to be a clear choice as far as taxation policy is concerned for the American people come November.

A brief mention of the fiscal powers debate.  David Cameron can surely do better than offering the possibility of unspecified greater fiscal powers if there is a “no” vote in 2014.   Also what does the fact that the Scotland Bill was barely mentioned tell us?  More on this next week.

Finally some good news for all of us who watched and supported Scotland over the last two weekends.  The Six Nations takes a break this weekend.

Have a good weekend.

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