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VAT Return: HMRC use nudge theory to collect more tax

VAT Return: HMRC use nudge theory to collect more tax

Nudge theory is a concept in behavioural science, which proposes positive reinforcement and indirect suggestions as to ways to influence the behaviour and decision making of groups or individuals. Now HMRC has discovered this new concept and undertook an experiment on...
Tax Free Trivial Benefits

Tax Free Trivial Benefits

HMRC has been conducting a number of so-called ‘webinars’ to advise taxpayers and their accountants of the impact of new legislation, changes in their application of taxes, Brexit provisions, to name but a few. However, a recent HMRC webinar caused hilarity and...