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We investigate the real-world impact of the UK tax and legal system, expose avoidance and abuse, and propose practical reforms.

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How complex is the corporation tax return? And is it getting worse?
Andrew Griffith says the corporate tax return has 985 boxes
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Are UK workers over-taxed? Are UK workers over-taxed? The answer in three infographics England tourist tax England tourist tax: how much will it raise and cost? Universities UK’s £6bn National Insurance proposal Universities UK’s £6bn National Insurance proposal Post Office silenced its own victims. The Post Office silenced its own victims. The SRA did nothing. Property118 v HMRC Property118 v HMRC: the tribunal win that changes nothing – Tax Policy Associates
The impact of the proposed tourist tax across England
Sep 12, 2026 Policy

England’s new tourist tax: what it raises, who pays, and what it costs

Mayors across England are to be given the power to charge a tourist tax on overnight stays, expected to be around 5%. It would apply to British and foreign visitors alike. The proposal has already generated competing claims about its impact. So we’ve built an independent, fully open model to answer three questions: how much […]
Future Jobs roadmap
Sep 10, 2026 Policy

Universities UK: a £6bn lesson in bad tax policy

We’re getting into Budget lobbying season. The latest is from Universities UK, who want a tax cut for employers – a new National Insurance exemption for graduates and others under 25. But their only research involved asking employers if they wanted a tax cut. They didn’t bother to calculate the cost, which turns out to […]
A village sub-post office in Mundesley, Norfolk, with Post Office signage, red awnings and a customer at the door
Sep 5, 2026 Investigations

The SRA was going to prosecute the Post Office’s lawyers. Then it stopped.

The Post Office told wrongly-accused postmasters their compensation offers were secret, and couldn’t be shown to anyone but a lawyer. That wasn’t true. They could have shown the offers to friends, other postmasters and the media – but the Post Office gagged them. The Solicitors Regulation Authority spent three years investigating, and was going to […]
A terrace of brick houses covered in letting agents' To Let boards
Aug 5, 2026 Analysis

Property118’s tribunal win – it doesn’t help their clients; it looks vulnerable to appeal

We wrote in 2023 about a complex landlord tax avoidance scheme sold by an unregulated firm called Property118. HMRC subsequently opened enquiries into Property118’s clients, and determined that the firm should have disclosed the scheme. The First-tier Tribunal has just published a ruling on the narrow question of whether the scheme should have been disclosed […]
A tax to fund social care
Jul 27, 2026 Analysis

A modest proposal for a new tax

I have a brilliant idea for a new tax. The rules are simple: This is, obviously, insane. Except it’s real The above description is, near enough, how catastrophic adult social care costs work in England today. The deck of cards is the DHSC’s own estimate that “one in seven individuals over 65 will face care […]
First Minister John Swinney speaking at a Scottish Government podium
Jul 25, 2026 Analysis • Policy

New data suggests Scotland’s 48p tax rate may be losing money

People often talk about the Laffer curve: the idea that if you raise a tax beyond a certain point, you may in fact reduce revenues. Laffer curve effects are rather more common in newspaper headlines than in actual tax data. But that may be about to change – we’ve a new analysis showing that Scotland’s […]
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