When I applied for the job at the OTS a year ago now, one of the things I said to John Whiting at the interview (which didn’t seem to do any harm!) was that I’d been keenly interested in simplifying tax throughout my HMRC career.
I studied the law of international and European institutions at University. It was 1973 and the UK had just joined the European Community (as it then was). I was a committed European and, after I graduated, I hot-footed it to Brussels for a six-month placement with the European Commission.
It’s going to be a short blog post this month as I am absolutely knackered. The combination of moving house and rampant insomnia has brought dark clouds to my normally sunny disposition In the move I’ve lost the glass top to my Daum inkwell as well as six coffee cups and saucers with picture of human vital organs on them (a present from a Dutch friend who is an ENT surgeon). And I’ve broken my favourite teapot.
The snappily-titled ‘higher rates of SDLT on purchases of additional residential properties where the consideration is over £40,000’ come in on 1 April and it seems that a lot of people are going to be caught by George’s little SDLT prank.
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