Yvonne Evans

BBC Radio 4 - The Tax Conundrum, Episode 2: The Possibilities What can we learn about tax from other countries?

In case you missed Episode 2 of The Tax Conundrum on Radio 4 - where I explore what the UK could learn from other countries' tax systems - you can listen back here on BBC Sounds...

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www.bbc.co.uk/programmes/m...

Don't forget to register for our joint fundraising regulation seminar with Turcan Connell on
📅 Tues 28th Oct 2025 @ 9.30am
📍 180 St Vincent St, Glasgow, G2 5SG
Find out more about the session and how to register here: buff.ly/4ymVCJO

But the tipping point where you start to pay more £ than in rUK isn’t at the beginning of the intermediate band. Because everyone gets the benefit of the 19% band, it flips c. £2k into the intermediate 21% band.

Join the Panel, Turcan Connell, the Chartered Institute of Fundraising and the Fundraising Regulator for an engaging morning seminar on a range of fundraising topics.
Tues 28th Oct 2025 @ 9.30am
Turcan Connell, 180 St Vincent St, Glasgow, G2 5SG
🔗 Register now to secure your spot! buff.ly/6lM69AV

The Panel & the Fundraising Regulator are excited to bring you "Strictly Com-pliance: implementing a Principle-Based Code" @ #ScotConf.
Gain insight into the new Code of Fundraising Practice & try your hand at putting the new code into practice against real fundraising complaints.
buff.ly/CYqWXOk

‘Hot, crispy and cheeky’: Scottish chippy deep-fries the M&S strawberry and cream sandwich Staff say customers come into Hook and Catch in Bearsden near Glasgow just to try it and film their first bite

Anyone partaking in such devilry shall deserve the VAT consequences.

I think Tesco and M&S are doing everything in their power to break the person in HMRC who decides which food should incur VAT.

Jeez, sounds awful. Hope you’re on the mend now.

I’m going to post in this short 🧵 about gynae (anticipating a drop in followers, because we’re not allowed to talk about gynae).

But it’s important & could save lives, so here goes.

I’ve now received 6 blood transfusions because of a fibroid in my uterus. It was taking blood from my body & 1/

M&S viral strawberry sandwich raises VAT questions M&S jumped on the bandwagon of the viral Japanese strawberry sando by launching its own, but has raised the old familiar question about VAT.

Featuring yours truly:

www.cityam.com/sandwich-or-...

He said he had a coach. Maybe they’re to blame for pushing his self-belief to such a dangerous level.

Almost wet myself when he said he suffered imposter syndrome

Trusts and Succession (Scotland) Act 2024: letter to delegated powers and law reform committee Letter from the Scottish Government's Minister for Victims and Community Safety regarding private purpose trusts in the Trusts and Succession (Scotland) Act 2024.

Re Scotland, have you seen this update? www.gov.scot/publications...

A tableau of Lego minifigures in a scene showing graduation at Dundee University

Congratulations to all our students graduating this year at @dundeeuni.bsky.social School of Life Sciences. Well done and well deserved awards. Looking forwards to celebrating tomorrow at the Caird Hall and on Campus

Few dared to speak truth to power…Female members of staff in particular, reported being spoken over, sidelined or discussed in public as being obstructive if they attempted to be heard and there were reports that the University policy on dignity and fairness was not upheld in a number of instances.

Lots being (rightly) highlighted about the financial mismanagement at Dundee University. But let’s not let this passage in the report slip through the net. This is far from a one-institution phenomenon in our sector that needs urgently addressing.

Behind the scenes at Legal Taskmaster and the schooling of future Scottish solicitors Primary children from Edinburgh and Dundee were put to the test by legal taskmasters in the fun-filled Scottish final of the School Tasking competition.

Lovely little piece about #SchoolTasking in the Journal of the Law Society of Scotland 🤩

lawscot.org.uk/members/jour...

From the FT: A potential levy on universities’ overseas student income, to be reinvested in the higher education and skills system https://on.ft.com/4kgl4iq UK immigration plan: the key points

Not the most important thing in today’s announcement but: uh?

Universities: “we have no cash left”
Government: “what about a new tax, would that help?”
Universities: “would people not object to paying that?”
Government: “oh no you’d be paying it”

(No doubt it depends on what reinvestment means…)

Academics with an interest in the assessment process! A judicial review in Scotland raising an issue of discrimination in operation and examination of classes.

LEGITIM chopping board, white, 34x24 cm LEGITIM chopping board, white, 34x24 cm

I’m teaching succession, so here’s my annual reminder that IKEA has a chopping board called “legitim”!

I used to enjoy your banter with “Downie! Maths!” in standard grade.

Chart shows land and buildings transaction tax (LBTT) on residential property transactions, 2025–26. Title states: "The increase in land and buildings transaction tax (LBTT) for rental properties in the Scottish Budget makes an economically damaging tax even worse."

NEW: The increase in land and buildings transaction tax in the Scottish Budget is inconsistent with any sensible tax strategy.

Read Stuart Adam and David Phillips' new Scottish Budget 2025–26 report on Scottish tax policy and strategy: ifs.org.uk/publications...

Alexander Grant of McVitie's donated £100,000 (c. £5M in 2023) towards establishing the NLS by handing over a blank cheque to the committee to be filled in as it saw fit. He told his banker it was to be paid without question. A further £100,000 followed to fund construction of the building 🍪🏗️📚

Lecturer in Public Policy

We're recruiting for a new lectureship/assistant professorship in public policy @policyatkings.bsky.social - join us!
www.kcl.ac.uk/jobs/105308-...

Stuff of nightmares! Nice soundtrack though.

SNP poised to draw up wealth tax plans to tackle incoming £8.8bn benefits bill A Labour MP will table a bid at next month’s Scottish conference for the party to adopt a wealth tax policy

Contributed to this @thescotsmanpaper.bsky.social piece on wealth taxes:

"what is abundantly clear is that countries with higher total tax/GDP ratios...manage to sustain higher GDP per cap while accommodating more dynamic, productive and innovative private sectors"

www.scotsman.com/news/politic...

Copyright and Artificial Intelligence

The UK government consultation on copyright and AI where the rights and interests of creative people are merrily subrogated to tech companies to train artificial intelligence through data mining your creations is available now. If you are someone who writes, makes music, or art please respond

A box of marshmallows covered in chocolate and smarties in the shape of a top hat

You inspired me to make some for our international students last week

🎄Advent day 11🎄

Today's morsel is this wonderful 1926 report of a Toronto lawyer, Charles Vance Miller, who willfully used his charitable bequest to annoy all sorts of people after his death (with a certain degree of panache, it has to be said...)

BBC Radio Scotland - Drivetime, 04/12/2024 Breaking down the days talking points with comment and opinion.

Raising basic and intermediate thresholds means the Scottish Government can still say that half of Scots pay less than they would in rUK (by about £20). Wait and see how far councils will push council tax. My comments from 16:13:

This rather disturbed me, and I’m updating SME trusts reissue just now. My contract says nothing about AI.