Member Since: 15th Dec 2005
Jason Piper works in the Professional Insights team of ACCA dealing with tax and business law matters. His policy and research interests cover all aspects of the design and implementation of tax systems and their interaction with business form and the wider economic environment.
He represents ACCA at a number of international expert groups on tax and business law matters, convened by the UK Government, the European Commission, Accountancy Europe, the European Association of Craft, Small and Medium Sized Enterprises (UEAPME) and the Business and Industry Advisory Committee to the OECD (BIAC).
Senior Manager, Business Law and Tax ACCA
28th Oct 2016
"Although HMRC has recently not said much to the press about MTD, it is carrying out thorough consultation with businesses and accountants."
I don't think it's that thorough. There's not a single reference in the condocs to TMA1970 and how the basis of self-assessment, creation of a tax liability and maintenance of records will all have to be fundamentally re-engineered for taxpayers in the interim reporting regime (MTD) - while of course we'll still need (most) of the existing machinery in place unmodified for those who remain on a pure fiscal year basis. Plus transitional provisions for those moving from one regime to the other.
All of that should have been settled before they started trying to write the software that's supposed to be implementing it; Agile Development is one thing, but this is more like clairvoyance.
10th Oct 2016
There's been a tendency for HMRC to say "businesses have coped with RTI and auto-enrolment, so they'll find MTD easy" - but the message I usually hear from business is more along the lines of "We coped with RTI, and have just about managed to get on top of auto-enrolment - but *more* government online forms and penalties? It's just too much". Particularly striking was the 20 employee plastering business; labouring under H&S risk assessments as well, their response to MTD was "We'll retire. We can barely afford to, but simply can't cope with all the red tape." And that's 20 PAYE plasterers out of employment, straight off...
24th Oct 2013
Once upon a time there was a man called Bernie Ecclestone, who loved motorsport and learned he was quite good at managing teams - and making money out of it. Then he discovered that he loved money even more than motorsport, and by running motorsport in a particular way he could make even more money out of it. And that has affected every aspect of how F1 is run; some of it good, some of it bad.
29th Nov 2012
Spell checkers are no substitute for proof reading
As I discovered when an audit colleague asked me to explain the reference to tax on directors' loins in my tax note for her accounts.
5th Oct 2012
I think I was about 12 when I first encountered a telephone answering machine - they were at the time so rare I didn't realise what it was until afterwards; I was only just old enough to be trusted with use of the telephone (!). As it happened I had dialled a wrong number (note dialled, not keyed in...), but being a well brought up young lad I apologised to the well spoken lady for disturbing them and put the handset back in the cradle before trying again. I often wonder now what Dr and Mrs [I can't recall their name any more] made of that rather odd message, and whether they recount the flip side to this story.
18th Jan 2012
reply to Eric/Black Knight
Eric Robinson wrote:
What is the point being made here please?
The Black Knight asked; I answered...
18th Jan 2012
As far as I can make out, he didn't have any professional qualification or affiliation. He was however Inland Revenue trained, and a former employee of theirs.
27th Sep 2011
Password related (almost) humour...
I always try to sneak in a £ sign if possible having once heard that most brute force cracking programs are American & therefore don't check it. May or may not be true...
I've also found car number plates a handy alternative to dictionary words; with new style ones, just hold the shift key down for the first 3 characters to get your symbol/UC/lc mix, and add the stock letter of your choice, ie first letter of the site name...
29th Jul 2011
@SamanthaSmith - a similar case that went to Tribunal
The following case might be useful; the Tribunal were clearly sympathetic to the taxpayer's evidence in a similar (but not identical) case. http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01165.html TC01165 Mr Alan Thomas Davies vs Commissioners