Analysis of current tax issues - Tax Policy Associates

Posts in "Analysis"

photo of the Royal Courts of Justice

Jan 21, 2026 Analysis

Tax barristers and fraud: how the Bar responded to our allegations

Last week we published a report on how a small number of tax barristers facilitate tax avoidance schemes that are, in our view, more properly described as tax fraud. The barristers design the schemes, and/or issue opinions that the schemes work, despite the dismal history of such schemes in the courts over the last 25 […]

The Purity scheme

End Us
(e.g. Tes

Jan 16, 2026 Analysis

Rogue barristers are enabling a billion pound tax fraud – and the Bar won’t act

A small number of KCs and junior barristers are enabling large-scale tax fraud. They do it by providing tax opinions backing schemes designed to “avoid” tax on wages paid to contractors. The schemes have no real technical basis, but the promoters behind the schemes use the opinions as a badge of credibility – and, more […]

A very small tax cut, barely visible on the chart

Jan 14, 2026 Analysis

The Scottish Budget – four thoughts on a tiny tax cut

The Scottish Budget was on 13 January 2026. The flagship policy is being widely reported as a cut in income tax for low earners, by increasing thresholds from 2026/27. The 20% basic rate will now start at £16,538 instead of £15,398. The 21% intermediate rate will now start at £29,527 instead of £27,492. This is […]

Gibraltar yw

Corporate
Partners

))

Specialists in Gibraltar

“Professional company formation in a trusted whitelisted jurisdiction"

Dec 30, 2025 Analysis

Gibraltar Corporate Partners: it’s Offshore Advisory Group, rebranded

Back in June we reported on perhaps the strangest firm we’ve come across – “Offshore Advisory Group”. Offshore Advisory Group recently rebranded as Gibraltar Corporate Partners. Offshore Advisory Group promoted itself by pushing extreme political commentary, including conspiracy theories originating in Russian propaganda outlets. It used the attention this attracted to sell a tax avoidance […]

Nov 27, 2025 Analysis

The mansion tax map: where the money comes from

We’ve modelled the impact of the English “mansion tax” by analysing land registry data on every property transaction since 1995. This lets us estimate how much each postcode and Parliamentary constituency will pay. It’s an approximate and lower-bound estimate – see methodology details below. As property taxes are devolved, there’s currently no mansion tax in […]

Nov 26, 2025 Analysis

The Budget – what it says

Here’s our summary of the Budget and a quick take on what the various measures are likely to mean. (The first draft of this article appeared unusually early, thanks to the OBR accidentally publishing their assessment of the Budget about half an hour before the Chancellor started her speech.) Key elements It’s all about fiscal […]

Nov 26, 2025 Analysis

The Budget small print: six key reforms to watch

Most of the attention during and after the Budget will be on the big tax-raising measures. But there are an unusual number of important other items, which appear technical, but will impact everyone from billionaire non-doms to the poorest people in the country. None of these items are likely to be mentioned in the Budget […]

Nov 24, 2025 Analysis

Has council tax really gone up? The evidence.

Council tax is unpopular, not least to a perception that it’s relentlessly going up. But is that true? If we take inflation out of the numbers, and express everything in today’s money, has council tax actually gone up? Did council tax bills go up? Here’s the average Band D council tax for England, Wales and […]

Chance

GET OUT OF

JAML FREE a

‘IMS CARD MAY BE KEPT UNTA. NEEDED OR SD

Oct 20, 2025 Analysis

Criminalising tax avoidance – I’ve changed my mind

We’ve investigated many tax avoidance schemes. None of them had any technical merit – indeed many were closer to tax evasion than tax avoidance. All of the schemes, without exception, should have been disclosed to HMRC under DOTAS – the rules requiring up-front disclosure of tax avoidance schemes. None of them were. The whole point […]