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Huge missed opportunity x.com/arunadvaniecon…

It is surprising how rarely life insurance is mentioned when discussing IHT. My OH & I have had cheap second death life insurance for years, calculated to ensure the policy pays most of any IHT bill. (Particularly when our children were small & our main asset was a large house).

Important context from Dan Neidle So much special pleading and motivated reasoning when favourable tax treatment is reduced. Makes rational reform so hard. And why govts should think very hard before introducing any tax breaks. Once there they are very hard to get rid of.

#Budget2024 reveals #HMRC only answered two-thirds of phone calls last year. Target is an unambitious 85%. Should be 100% surely, with a waiting time target.

Helen Miller Institute for Fiscal Studies I suppose it’s just possible that reforms are pencilled in for two years time that will raise money under the guise of fairness in order to continue the spending increases that mysteriously plateau at that point?

legalclaret ➡️🦋 An immediate care needs annuity, to ensure care home fees are funded (including inflation) costs a lot less than £1m. Annuity rate for a frail 85yo going into a care home is around 25%. Still a large sum, and I wish Dilnot could be implemented, but there would be money left.

Rowena Can confirm your figures are about right. I am trustee for a larger charity, with 200 employees. We had already estimated that a 2% increase in employer NIC would cost us £100k; actual cost of this increase is £200k. Unclear to me why targeted at lower paid jobs.

We are looking to recruit a Research Fellow in Economics. These are normally post-doc positions, so we are primarily seeking candidates who have, or are completing, a PhD in a relevant field. Full details are available at oxsbs.link/3NVLJ5X Closing date, 25 November.

NOT a talk on the details of the UK budget (which have been discussed at length already) but a discussion of what is going wrong with the way we deal with tax issues and why we need proper reform, not fiddling around with rates.

"Who would want to go to Portugal, when you can go to Spain?!".* If you (strongly) disagree, and you are an Early Career Researcher in tax law, this is your chance to visit Lisbon, my beautiful home city.

AP Dourado and I have the pleasure of, once again, hosting the "Lisbon International and European Tax Seminars". Call for papers is now open, details above. We look forward to welcoming you in Lisbon! *From "Only Murders in the Building", tv series, s 4, which fyi is great fun.

Some people might find this worth reading. It matters which value we look at. Why aren’t politicians being properly briefed? IHTM24150 - Value and Valuation: Agricultural value of agricultural property - HMRC internal manual - GOV.UK gov.uk/hmrc-internal-…

Judith Freedman This is actually a, if not the, key issue. In both the Scottish Borders and Suffolk I regularly came across farmland being sold for development and the value was typically miles above the agricultural value.

We weren't expecting that! Thank you to our talented Admissions Coordinator, Jessie Judges, for these wonderful photos of our snowy College gardens #snow #Garden 🌨️☃️

I am loving the way everyone thinks drafting tax law to make it better targeted is easy. Sit down and try writing the definitions and then work out how you would get round them. 🤔Tax is a blunt tool for policy. There are often better ones.

Well worth reading although. I might not agree with some of the emphasis. But technically correct and a massive improvement on much of the debate so far.

On abolishing IHT exemptions for farms, and VAT exemptions for private schools.

Former President of the Chartered Institute of Taxation, Ray McCann highlighted a number of gaps that bad actors are exploiting to spread tax avoidance schemes. Read about it here: ow.ly/zwMO50UhUXh #icaewDaily #taxnews

Join our next session of the tax law discussion group, where Emma Chamberlain OBE, Arun Advani, and Glen Loutzenhiser will discuss long-expected changes to the UK non-dom regime, affecting both the connecting factors for UK tax and tax benefits. law.ox.ac.uk/content/event/…

Special Issue of the eJournal of Tax Research on ESG and Taxation, Guest Edited by Amy Lawton and I is out! Selected articles from a conference held at SMU Yong Pung How School of Law earlier this year. Many thanks to the eJTR team and all participants and supporters. unsw.edu.au/business/our-r…