1<!DOCTYPE html> 2<html lang="en"> 3 4<head> 5 6 <meta charset="utf-8"> 7 <meta http-equiv="X-UA-Compatible" content="IE=edge"> 8 <meta name="viewport" content="width=device-width, initial-scale=1"> 9 <meta name="description" content="Richard Murphy on developing a fairer and sustainable economy"> 10 <meta name="author" content="Richard Murphy"> 11 12 <link rel="profile" href="https://gmpg.org/xfn/11" /> 13 <link rel="pingback" href="https://www.taxresearch.org.uk/Blog/xmlrpc.php"> 14 <title> About</title> 15 <meta name="msvalidate.01" content="9A81B87D775A1003E9A9029A5C3DFB74" /> 16 <!-- 17 <link rel="apple-touch-icon" sizes="57x57" href="/apple-touch-icon-57x57.png"> 18 <link rel="apple-touch-icon" sizes="60x60" href="/apple-touch-icon-60x60.png"> 19 <link rel="apple-touch-icon" sizes="72x72" href="/apple-touch-icon-72x72.png"> 20 <link rel="apple-touch-icon" sizes="76x76" href="/apple-touch-icon-76x76.png"> 21 <link rel="apple-touch-icon" sizes="114x114" href="/apple-touch-icon-114x114.png"> 22 <link rel="apple-touch-icon" sizes="120x120" href="/apple-touch-icon-120x120.png"> 23 <link rel="apple-touch-icon" sizes="144x144" href="/apple-touch-icon-144x144.png"> 24 <link rel="apple-touch-icon" sizes="152x152" href="/apple-touch-icon-152x152.png"> 25 <link rel="apple-touch-icon" sizes="180x180" href="/apple-touch-icon-180x180.png"> 26 <link rel="icon" type="image/png" href="/favicon-32x32.png" sizes="32x32"> 27 <link rel="icon" type="image/png" href="/android-chrome-192x192.png" sizes="192x192"> 28 <link rel="icon" type="image/png" href="/favicon-96x96.png" sizes="96x96"> 29 <link rel="icon" type="image/png" href="/favicon-16x16.png" sizes="16x16"> 30 31 <meta name="msapplication-TileColor" content="#da532c"> 32 <meta name="msapplication-TileImage" content="/mstile-144x144.png"> 33 --> 34<meta name="theme-color" content="#ffffff"> 35 <!-- Custom Fonts --> 36 <link href='https://fonts.googleapis.com/css?family=Open+Sans:300italic,400italic,600italic,700italic,800italic,400,300,600,700,800' rel='stylesheet' type='text/css'> 37 38 39 <meta name='robots' content='max-image-preview:large' /> 40<link rel='dns-prefetch' href='//www.taxresearch.org.uk' /> 41<link rel='dns-prefetch' href='//static.addtoany.com' /> 42<link rel='dns-prefetch' href='//www.statcounter.com' /> 43<link rel='dns-prefetch' href='//js.stripe.com' /> 44<link rel='dns-prefetch' href='//www.googletagmanager.com' /> 45<link rel="alternate" type="application/rss+xml" title="Funding the Future » Feed" href="https://www.taxresearch.org.uk/Blog/feed/" /> 46<link rel="alternate" type="application/rss+xml" title="Funding the Future » Comments Feed" href="https://www.taxresearch.org.uk/Blog/comments/feed/" /> 47<link rel="alternate" type="application/rss+xml" title="Funding the Future » About Comments Feed" href="https://www.taxresearch.org.uk/Blog/about/feed/" /> 48<link rel="alternate" title="oEmbed (JSON)" type="application/json+oembed" href="https://www.taxresearch.org.uk/Blog/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fwww.taxresearch.org.uk%2FBlog%2Fabout%2F" /> 49<link rel="alternate" title="oEmbed (XML)" type="text/xml+oembed" href="https://www.taxresearch.org.uk/Blog/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fwww.taxresearch.org.uk%2FBlog%2Fabout%2F&format=xml" /> 50<style id='wp-img-auto-sizes-contain-inline-css' type='text/css'> 51img:is([sizes=auto i],[sizes^="auto," i]){contain-intrinsic-size:3000px 1500px} 52/*# sourceURL=wp-img-auto-sizes-contain-inline-css */ 53</style> 54<style id='wp-emoji-styles-inline-css' type='text/css'> 55 56 img.wp-smiley, img.emoji { 57 display: inline !important; 58 border: none !important; 59 box-shadow: none !important; 60 height: 1em !important; 61 width: 1em !important; 62 margin: 0 0.07em !important; 63 vertical-align: -0.1em !important; 64 background: none !important; 65 padding: 0 !important; 66 } 67/*# sourceURL=wp-emoji-styles-inline-css */ 68</style> 69<style id='wp-block-library-inline-css' type='text/css'> 70:root{--wp-block-synced-color:#7a00df;--wp-block-synced-color--rgb:122,0,223;--wp-bound-block-color:var(--wp-block-synced-color);--wp-editor-canvas-background:#ddd;--wp-admin-theme-color:#007cba;--wp-admin-theme-color--rgb:0,124,186;--wp-admin-theme-color-darker-10:#006ba1;--wp-admin-theme-color-darker-10--rgb:0,107,160.5;--wp-admin-theme-color-darker-20:#005a87;--wp-admin-theme-color-darker-20--rgb:0,90,135;--wp-admin-border-width-focus:2px}@media (min-resolution:192dpi){:root{--wp-admin-border-width-focus:1.5px}}
70.wp-element-button{cursor:pointer}:root .has-very-light-gray-background-color{background-color:#eee}:root .has-very-dark-gray-background-color{background-color:#313131}:root .has-very-light-gray-color{color:#eee}:root .has-very-dark-gray-color{color:#313131}:root .has-vivid-green-cyan-to-vivid-cyan-blue-gradient-background{background:linear-gradient(135deg,#00d084,#0693e3)}:root .has-purple-crush-gradient-background{background:linear-gradient(135deg,#34e2e4,#4721fb 50%,#ab1dfe)}:root .has-hazy-dawn-gradient-background{background:linear-gradient(135deg,#faaca8,#dad0ec)}:root .has-subdued-olive-gradient-background{background:linear-gradient(135deg,#fafae1,#67a671)}:root .has-atomic-cream-gradient-background{background:linear-gradient(135deg,#fdd79a,#004a59)}:root .has-nightshade-gradient-background{background:linear-gradient(135deg,#330968,#31cdcf)}:root .has-midnight-gradient-background{background:linear-gradient(135deg,#020381,#2874fc)}:root{--wp--preset--font-size--normal:16px;--wp--preset--font-size--huge:42px}.has-regular-font-size{font-size:1em}.has-larger-font-size{font-size:2.625em}.has-normal-font-size{font-size:var(--wp--preset--font-size--normal)}.has-huge-font-size{font-size:var(--wp--preset--font-size--huge)}.has-text-align-center{text-align:center}.has-text-align-left{text-align:left}.has-text-align-right{text-align:right}.has-fit-text{white-space:nowrap!important}#end-resizable-editor-section{display:none}.aligncenter{clear:both}.items-justified-left{justify-content:flex-start}.items-justified-center{justify-content:center}.items-justified-right{justify-content:flex-end}.items-justified-space-between{justify-content:space-between}.screen-reader-text{border:0;clip-path:inset(50%);height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px;word-wrap:normal!important}.screen-reader-text:focus{background-color:#ddd;clip-path:none;color:#444;display:block;font-size:1em;height:auto;left:5px;line-height:normal;padding:15px 23px 14px;text-decoration:none;top:5px;width:auto;z-index:100000}html :where(.has-border-color){border-style:solid}html :where([style*=border-top-color]){border-top-style:solid}html :where([style*=border-right-color]){border-right-style:solid}html :where([style*=border-bottom-color]){border-bottom-style:solid}html :where([style*=border-left-color]){border-left-style:solid}html :where([style*=border-width]){border-style:solid}html :where([style*=border-top-width]){border-top-style:solid}html :where([style*=border-right-width]){border-right-style:solid}html :where([style*=border-bottom-width]){border-bottom-style:solid}html :where([style*=border-left-width]){border-left-style:solid}html :where(img[class*=wp-image-]){height:auto;max-width:100%}:where(figure){margin:0 0 1em}html :where(.is-position-sticky){--wp-admin--admin-bar--position-offset:var(--wp-admin--admin-bar--height,0px)}@media screen and (max-width:600px){html :where(.is-position-sticky){--wp-admin--admin-bar--position-offset:0px}} 71 72/*# sourceURL=wp-block-library-inline-css */ 73</style> 74<style id='classic-theme-styles-inline-css' type='text/css'> 75/*! This file is auto-generated */ 76.wp-block-button__link{color:#fff;background-color:#32373c;border-radius:9999px;box-shadow:none;text-decoration:none;padding:calc(.667em + 2px) calc(1.333em + 2px);font-size:1.125em}.wp-block-file__button{background:#32373c;color:#fff;text-decoration:none} 77/*# sourceURL=/wp-includes/css/classic-themes.min.css */ 78</style> 79<style id='global-styles-inline-css' type='text/css'> 80:root{--wp--preset--aspect-ratio--square: 1;--wp--preset--aspect-ratio--4-3: 4/3;--wp--preset--aspect-ratio--3-4: 3/4;--wp--preset--aspect-ratio--3-2: 3/2;--wp--preset--aspect-ratio--2-3: 2/3;--wp--preset--aspect-ratio--16-9: 16/9;--wp--preset--aspect-ratio--9-16: 9/16;--wp--preset--color--black: #000000;--wp--preset--color--cyan-bluish-gray: #abb8c3;--wp--preset--color--white: #ffffff;--wp--preset--color--pale-pink: #f78da7;--wp--preset--color--vivid-red: #cf2e2e;--wp--preset--color--luminous-vivid-orange: #ff6900;--wp--preset--color--luminous-vivid-amber: #fcb900;--wp--preset--color--light-green-cyan: #7bdcb5;--wp--preset--color--vivid-green-cyan: #00d084;--wp--preset--color--pale-cyan-blue: #8ed1fc;--wp--preset--color--vivid-cyan-blue: #0693e3;--wp--preset--color--vivid-purple: #9b51e0;--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple: linear-gradient(135deg,rgb(6,147,227) 0%,rgb(155,81,224) 100%);--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan: linear-gradient(135deg,rgb(122,220,180) 0%,rgb(0,208,130) 100%);--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange: linear-gradient(135deg,rgb(252,185,
800) 0%,rgb(255,105,0) 100%);--wp--preset--gradient--luminous-vivid-orange-to-vivid-red: linear-gradient(135deg,rgb(255,105,0) 0%,rgb(207,46,46) 100%);--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray: linear-gradient(135deg,rgb(238,238,238) 0%,rgb(169,184,195) 100%);--wp--preset--gradient--cool-to-warm-spectrum: linear-gradient(135deg,rgb(74,234,220) 0%,rgb(151,120,209) 20%,rgb(207,42,186) 40%,rgb(238,44,130) 60%,rgb(251,105,98) 80%,rgb(254,248,76) 100%);--wp--preset--gradient--blush-light-purple: linear-gradient(135deg,rgb(255,206,236) 0%,rgb(152,150,240) 100%);--wp--preset--gradient--blush-bordeaux: linear-gradient(135deg,rgb(254,205,165) 0%,rgb(254,45,45) 50%,rgb(107,0,62) 100%);--wp--preset--gradient--luminous-dusk: linear-gradient(135deg,rgb(255,203,112) 0%,rgb(199,81,192) 50%,rgb(65,88,208) 100%);--wp--preset--gradient--pale-ocean: linear-gradient(135deg,rgb(255,245,203) 0%,rgb(182,227,212) 50%,rgb(51,167,181) 100%);--wp--preset--gradient--electric-grass: linear-gradient(135deg,rgb(202,248,128) 0%,rgb(113,206,126) 100%);--wp--preset--gradient--midnight: linear-gradient(135deg,rgb(2,3,129) 0%,rgb(40,116,252) 100%);--wp--preset--font-size--small: 13px;--wp--preset--font-size--medium: 20px;--wp--preset--font-size--large: 36px;--wp--preset--font-size--x-large: 42px;--wp--preset--spacing--20: 0.44rem;--wp--preset--spacing--30: 0.67rem;--wp--preset--spacing--40: 1rem;--wp--preset--spacing--50: 1.5rem;--wp--preset--spacing--60: 2.25rem;--wp--preset--spacing--70: 3.38rem;--wp--preset--spacing--80: 5.06rem;--wp--preset--shadow--natural: 6px 6px 9px rgba(0, 0, 0, 0.2);--wp--preset--shadow--deep: 12px 12px 50px rgba(0, 0, 0, 0.4);--wp--preset--shadow--sharp: 6px 6px 0px rgba(0, 0, 0, 0.2);--wp--preset--shadow--outlined: 6px 6px 0px -3px rgb(255, 255, 255), 6px 6px rgb(0, 0, 0);--wp--preset--shadow--crisp: 6px 6px 0px rgb(0, 0, 0);}:where(.is-layout-flex){gap: 0.5em;}:where(.is-layout-grid){gap: 0.5em;}body .is-layout-flex{display: flex;}.is-layout-flex{flex-wrap: wrap;align-items: center;}.is-layout-flex > :is(*, div){margin: 0;}body .is-layout-grid{display: grid;}.is-layout-grid > :is(*, div){margin: 0;}:where(.wp-block-columns.is-layout-flex){gap: 2em;}:where(.wp-block-columns.is-layout-grid){gap: 2em;}:where(.wp-block-post-template.is-layout-flex){gap: 1.25em;}:where(.wp-block-post-template.is-layout-grid){gap: 1.25em;}.has-black-color{color: var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-color{color: var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-color{color: var(--wp--preset--color--white) !important;}.has-pale-pink-color{color: var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-color{color: var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-color{color: var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-color{color: var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-color{color: var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-color{color: var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-color{color: var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-color{color: var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-color{color: var(--wp--preset--color--vivid-purple) !important;}.has-black-background-color{background-color: var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-background-color{background-color: var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-background-color{background-color: var(--wp--preset--color--white) !important;}.has-pale-pink-background-color{background-color: var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-background-color{background-color: var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-background-color{background-color: var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-background-color{background-color: var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-background-color{background-color: var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-background-color{background-color: var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-background-color{background-color: var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-background-color{background-color: var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-background-color{background-color: var(--wp--preset--color--vivid-purple) !important;}.has-black-border-color{border-color: var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-border-color{border-color: var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-border-color{border-color: var(--wp--preset--color--white) !important;}.has-pale-pink-border-color{border-color: var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-border-color{border-color: var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-border-color{border-color: var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-border-color{border-color: var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-border-color{border-color: var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-border-color{border-color: var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-border-color{border-color: var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-border-color{border-color: var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-border-color{border-color: var(--wp--preset--color--vivid-purple) !important;}.has-vivid-cyan-blue-to-vivid-purple-gradient-background{background: var(--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple) !important;}.has-light-green-cyan-to-vivid-green-cyan-gradient-background{background: var(--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan) !important;}.has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background{background: var(--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange) !important;}.has-luminous-vivid-orange-to-vivid-red-gradient-background{background: var(--wp--preset--gradient--luminous-vivid-orange-to-vivid-red) !important;}
80.has-very-light-gray-to-cyan-bluish-gray-gradient-background{background: var(--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray) !important;}.has-cool-to-warm-spectrum-gradient-background{background: var(--wp--preset--gradient--cool-to-warm-spectrum) !important;}.has-blush-light-purple-gradient-background{background: var(--wp--preset--gradient--blush-light-purple) !important;}.has-blush-bordeaux-gradient-background{background: var(--wp--preset--gradient--blush-bordeaux) !important;}.has-luminous-dusk-gradient-background{background: var(--wp--preset--gradient--luminous-dusk) !important;}.has-pale-ocean-gradient-background{background: var(--wp--preset--gradient--pale-ocean) !important;}.has-electric-grass-gradient-background{background: var(--wp--preset--gradient--electric-grass) !important;}.has-midnight-gradient-background{background: var(--wp--preset--gradient--midnight) !important;}.has-small-font-size{font-size: var(--wp--preset--font-size--small) !important;}.has-medium-font-size{font-size: var(--wp--preset--font-size--medium) !important;}.has-large-font-size{font-size: var(--wp--preset--font-size--large) !important;}.has-x-large-font-size{font-size: var(--wp--preset--font-size--x-large) !important;} 81/*# sourceURL=global-styles-inline-css */ 82</style> 83 84<link rel='stylesheet' id='mailerlite_forms.css-css' href='https://www.taxresearch.org.uk/Blog/wp-content/plugins/official-mailerlite-sign-up-forms/assets/css/mailerlite_forms.css?ver=1.7.26' type='text/css' media='all' /> 85<link rel='stylesheet' id='pdf-shop-css' href='https://www.taxresearch.org.uk/Blog/wp-content/plugins/taxresearch-pdf-link/pdf-shop.css?ver=1780521506' type='text/css' media='all' /> 86<link rel='stylesheet' id='wp-ulike-css' href='https://www.taxresearch.org.uk/Blog/wp-content/plugins/wp-ulike/assets/css/wp-ulike.min.css?ver=4.8.0' type='text/css' media='all' /> 87<link rel='stylesheet' id='pojo-a11y-css' href='https://www.taxresearch.org.uk/Blog/wp-content/plugins/pojo-accessibility/modules/legacy/assets/css/style.min.css?ver=1.0.0' type='text/css' media='all' /> 88<link rel='stylesheet' id='tax-research-theme-css' href='https://www.taxresearch.org.uk/Blog/wp-content/themes/taxresearch2017/style.css?ver=1754666782' type='text/css' media='all' /> 89<link rel='stylesheet' id='addtoany-css' href='https://www.taxresearch.org.uk/Blog/wp-content/plugins/add-to-any/addtoany.min.css?ver=1.16' type='text/css' media='all' />
90<script type="text/javascript" src="https://www.taxresearch.org.uk/Blog/wp-includes/js/jquery/jquery.min.js?ver=3.7.1" id="jquery-core-js"></script>
vendor: 1 bytes, line 90
90
91<script type="text/javascript" src="https://www.taxresearch.org.uk/Blog/wp-includes/js/jquery/jquery-migrate.min.js?ver=3.4.1" id="jquery-migrate-js"></script>
vendor: 1 bytes, line 91
91
92<script type="text/javascript" src="https://www.taxresearch.org.uk/Blog/wp-content/themes/taxresearch2017/js/theme.min.js?ver=1725266493" id="tax-research-bootstrap-js"></script>
vendor: 1 bytes, line 92
92
93<script type="text/javascript" id="addtoany-core-js-before"> 94/* <![CDATA[ */ 95window.a2a_config=window.a2a_config||{};a2a_config.callbacks=[];a2a_config.overlays=[];a2a_config.templates={}; 96 97//# sourceURL=addtoany-core-js-before 98/* ]]> */ 99</script>
vendor: 1 bytes, line 99
99
100<script type="text/javascript" defer src="https://static.addtoany.com/menu/page.js" id="addtoany-core-js"></script>
vendor: 1 bytes, line 100
100
101<script type="text/javascript" defer src="https://www.taxresearch.org.uk/Blog/wp-content/plugins/add-to-any/addtoany.min.js?ver=1.1" id="addtoany-jquery-js"></script>
vendor: 1 bytes, line 101
101
102<script type="text/javascript" src="https://js.stripe.com/clover/stripe.js?ver=6.9.9" id="stripe-js"></script>
102 103<link rel="https://api.w.org/" href="https://www.taxresearch.org.uk/Blog/wp-json/" /><link rel="alternate" title="JSON" type="application/json" href="https://www.taxresearch.org.uk/Blog/wp-json/wp/v2/pages/2" /><link rel="EditURI" type="application/rsd+xml" title="RSD" href="https://www.taxresearch.org.uk/Blog/xmlrpc.php?rsd" /> 104<meta name="generator" content="WordPress 6.9.9" /> 105<link rel="canonical" href="https://www.taxresearch.org.uk/Blog/about/" /> 106<link rel='shortlink' href='https://www.taxresearch.org.uk/Blog/?p=2' /> 107<style type="text/css" media="screen"> 108 #cookie-law { 109 position: fixed; 110 bottom: 0px; 111 left: 0; 112 right: 0; 113 text-align: center; 114 z-index:9999; 115} 116 117#cookie-law > div { 118 background:#fff; 119 opacity:0.95; 120 width:75% !important; 121 padding:20px; 122 max-width: 600px; 123 margin:auto; 124 display: inline-block; 125 text-align: left !important; 126 border-radius:5px 5px 0 0; 127 -moz-border-radius:5px 5px 0 0; 128 -webkit-border-radius:5px 5px 0 0; 129 -o-border-radius:5px 5px 0 0; 130 box-shadow: 0px 0px 20px #A1A1A1; 131 -webkit-box-shadow: 0px 0px 20px #A1A1A1; 132 -moz-box-shadow: 0px 0px 20px #A1A1A1; 133 -o-box-shadow: 0px 0px 20px #A1A1A1; 134 position:relative; 135} 136 137#cookie-law h4 { padding: 0 !important; margin:0 0 8px !important; text-align:left !important; font-size:13px !important; color:#444; 138} 139#cookie-law p { padding: 0 !important; margin:0 !important; text-align:left !important; font-size:12px !important; line-height: 18px !important; color:#888; 140} 141 142a.close-cookie-banner { 143 position: absolute; 144 top:0px; 145 right:0px; 146 margin:10px; 147 display:block; 148 width:20px; 149 height:20px; 150 background:url(http://www.taxresearch.org.uk/Blog/wp-content/plugins/creare-eu-cookie-law-banner/images/close.png) no-repeat; 151 background-size: 20px !important; 152} 153 154a.close-cookie-banner span { 155 display:none !important; 156}</style> 157 <meta name="generator" content="Site Kit by Google 1.187.0" /> <!-- MailerLite Universal --> 158
158<script> 159 (function (m, a, i, l, e, r) { 160 m['MailerLiteObject'] = e; 161 162 function f() { 163 var c = {a: arguments, q: []}; 164 var r = this.push(c); 165 return "number" != typeof r ? r : f.bind(c.q); 166 } 167 168 f.q = f.q || []; 169 m[e] = m[e] || f.bind(f.q); 170 m[e].q = m[e].q || f.q; 171 r = a.createElement(i); 172 var _ = a.getElementsByTagName(i)[0]; 173 r.async = 1; 174 r.src = l + '?' + (~~(new Date().getTime() / 10000000)); 175 _.parentNode.insertBefore(r, _); 176 })(window, document, 'script', 'https://static.mailerlite.com/js/universal.js', 'ml'); 177 178 var ml_account = ml('accounts', '3514772', 'g6e1o9e4p9', 'load'); 179 </script>
179 180 <!-- End MailerLite Universal --> 181 <style type="text/css"> 182#pojo-a11y-toolbar .pojo-a11y-toolbar-toggle a{ background-color: #4054b2; color: #ffffff;} 183#pojo-a11y-toolbar .pojo-a11y-toolbar-overlay, #pojo-a11y-toolbar .pojo-a11y-toolbar-overlay ul.pojo-a11y-toolbar-items.pojo-a11y-links{ border-color: #4054b2;} 184body.pojo-a11y-focusable a:focus{ outline-style: solid !important; outline-width: 1px !important; outline-color: #FF0000 !important;} 185#pojo-a11y-toolbar{ top: 100px !important;} 186#pojo-a11y-toolbar .pojo-a11y-toolbar-overlay{ background-color: #ffffff;} 187#pojo-a11y-toolbar .pojo-a11y-toolbar-overlay ul.pojo-a11y-toolbar-items li.pojo-a11y-toolbar-item a, #pojo-a11y-toolbar .pojo-a11y-toolbar-overlay p.pojo-a11y-toolbar-title{ color: #333333;} 188#pojo-a11y-toolbar .pojo-a11y-toolbar-overlay ul.pojo-a11y-toolbar-items li.pojo-a11y-toolbar-item a.active{ background-color: #4054b2; color: #ffffff;} 189@media (max-width: 767px) { #pojo-a11y-toolbar { top: 150px !important; } }</style> <!--Facebook tags--> 190<meta property="og:url" content="https://www.taxresearch.org.uk/Blog/about/"/> 191<meta property="og:title" content="About"/> 192<meta property="og:type" content="article" /> 193<meta property="og:site_name" content="Funding the Future"/> 194<meta property="og:image" content="https://www.taxresearch.org.uk/Blog/facebook-thumbnail.png"/> 195<meta property="og:image:width" content="1200"/> 196<meta property="og:image:height" content="630"/> 197<meta property="og:description" content="Funding the Future is written and managed by Richard Murphy on behalf of Tax Research LLP. 198 199Funding the Future, Tax Research UK and The Finance Press are all trading names of Tax Research LLP. 200 201Tax Research can be contacted at: 202 20333 Kingsley Walk 204Ely 205Cambridgeshire 206CB6 3BZ 207 208+44 (0) 777 552 1797 209 210richard.murphy[at]taxresearch.org.uk 211 212Please do, however, note that..."/><!--End Facebook tags--><!-- Twitter Tags--> 213<meta name="twitter:site" content="@RichardJMurphy"> 214<meta name="twitter:creator" content="@RichardJMurphy"> 215<meta name="twitter:url" content="https://www.taxresearch.org.uk/Blog/about/"/> 216<meta name="twitter:title" content="About"/> 217<meta name="twitter:description" content="Funding the Future is written and managed by Richard Murphy on behalf of Tax Research LLP. 218 219Funding the Future, Tax Research UK and The Finance Press are all trading names of Tax Research LLP. 220 221Tax Research can be contacted at: 222 22333 Kingsley Walk 224Ely 225Cambridgeshire 226CB6 3BZ 227 228+44 (0) 777 552 1797 229 230richard.murphy[at]taxresearch.org.uk 231 232Please do, however, note that..."/> 233<!-- End Twitter tags--><style>.parallax-page{background:#E67928; }</style><meta name="google-site-verification" content="_ivERmmjIjmwqPwoFRJvtmxQtcNz1ddE_bLvvzspSvc"> <style type="text/css" id="wp-custom-css"> 234 .entry-content table, .entry-content table th, .entry-content table td { 235 border: 2px solid #000 !important; 236 border-collapse: collapse; 237} 238.entry-content table, 239.entry-content table tr, 240.entry-content table th, 241.entry-content table td { 242 border: 2px solid #000 !important; 243 border-collapse: collapse !important; 244} </style> 245 246 </head> 247 248<body class="wp-singular page-template-default page page-id-2 page-parent wp-theme-taxresearch2017 ally-default"> 249<div id="wrapper"> 250<div class="container-fluid no-padding "> 251<div class="col-lg-10 col-lg-offset-1 wrapper no-padding"> 252 253<!-- original --> 254 <nav id="mainNav" class="navbar navbar-default navbar-fixed-top"> 255 <div class="container padding"> <!-- Brand and toggle get grouped for better mobile display --> 256 <div class="navbar-header"> 257 <button type="button" class="navbar-toggle collapsed" data-toggle="collapse" data-target="#bs-example-navbar-collapse-1"> 258 <span class="sr-only">Toggle navigation</span> 259 <span class="icon-bar"></span> 260 <span class="icon-bar"></span> 261 <span class="icon-bar"></span> 262 </button> 263 <a class="navbar-brand page-scroll" href="https://www.taxresearch.org.uk/Blog/"> 264 Home 265 266 </a> 267 </div> 268 <div class="collapse navbar-collapse" id="bs-example-navbar-collapse-1"> <!-- Collect the nav links, forms, and other content for toggling --> 269 270 <div class="menu-main-menu-container"><ul id="menu-main-menu" class="nav navbar-nav " itemscope itemtype="http://www.schema.org/SiteNavigationElement"><li id="menu-item-9515" class="menu-item menu-item-type-post_type menu-item-object-page current-menu-item page_item page-item-2 current_page_item current-menu-ancestor current-menu-parent current_page_parent current_page_ancestor menu-item-has-children dropdown active menu-item-9515 nav-item"><a href="https://www.taxresearch.org.uk/Blog/about/" data-toggle="dropdown" aria-expanded="false" class="dropdown-toggle nav-link" id="menu-item-dropdown-9515" aria-current="page"><span itemprop="name">About</span></a> 271<ul class="dropdown-menu" aria-labelledby="menu-item-dropdown-9515"> 272 <li id="menu-item-90507" class="menu-item menu-item-type-post_type menu-item-object-page current-menu-item page_item page-item-2 current_page_item active menu-item-90507 nav-item"><a itemprop="url" href="https://www.taxresearch.org.uk/Blog/about/" class="dropdown-item" aria-current="page"><span itemprop="name">About</span></a></li> 273 <li id="menu-item-67780" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-67780 nav-item"><a itemprop="url" href="https://www.taxresearch.org.uk/Blog/advanced-searching-techniques/" class="dropdown-item"><span itemprop="name">Advanced Search</span></a></li> 274 <li id="menu-item-9516" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-9516 nav-item"><a itemprop="url" href="https://www.taxresearch.org.uk/Blog/about/richard-murphy/" class="dropdown-item"><span itemprop="name">Richard Murphy</span></a></li> 275 <li id="menu-item-9518" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-9518 nav
275-item"><a itemprop="url" href="https://www.taxresearch.org.uk/Blog/about/comments/" class="dropdown-item"><span itemprop="name">Policies</span></a></li> 276 <li id="menu-item-67440" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-67440 nav-item"><a itemprop="url" href="https://www.taxresearch.org.uk/Blog/about/comments/" class="dropdown-item"><span itemprop="name">Moderation & GDPR</span></a></li> 277 <li id="menu-item-53808" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-53808 nav-item"><a itemprop="url" href="https://www.taxresearch.org.uk/Blog/about/donations/" class="dropdown-item"><span itemprop="name">Donations</span></a></li> 278</ul> 279</li> 280<li id="menu-item-67909" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-67909 nav-item"><a itemprop="url" href="https://www.taxresearch.org.uk/Blog/glossary/" class="nav-link"><span itemprop="name">Glossary</span></a></li> 281<li id="menu-item-67763" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children dropdown menu-item-67763 nav-item"><a href="https://www.taxresearch.org.uk/Blog/downloads/" data-toggle="dropdown" aria-expanded="false" class="dropdown-toggle nav-link" id="menu-item-dropdown-67763"><span itemprop="name">eBooks</span></a> 282<ul class="dropdown-menu" aria-labelledby="menu-item-dropdown-67763"> 283 <li id="menu-item-92463" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-92463 nav-item"><a itemprop="url" href="https://www.taxresearch.org.uk/Blog/downloads/debate-ammunition/" class="dropdown-item"><span itemprop="name">Debate Ammunition</span></a></li> 284 <li id="menu-item-92464" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-92464 nav-item"><a itemprop="url" href="https://www.taxresearch.org.uk/Blog/downloads/view-on/" class="dropdown-item"><span itemprop="name">View on…</span></a></li> 285</ul> 286</li> 287<li id="menu-item-87752" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-87752 nav-item"><a itemprop="url" href="https://www.taxresearch.org.uk/Blog/top-likes/" class="nav-link"><span itemprop="name">Top 250 posts</span></a></li> 288</ul></div> 289 290 </div> 291 <!-- /.navbar-collapse --> 292 </div> <!-- /.container --> 293 </nav> 294 <div class="container-fluid no-padding header"> 295 <p class="logo"><a href="https://www.taxresearch.org.uk/Blog/"><img src="https://www.taxresearch.org.uk/Blog/wp-content/uploads/2023/04/logo-323x96-1.png" alt="" /></a><span class="hidden-sm hidden-xs"> Richard Murphy on developing a fairer and sustainable economy</span></p> 296 </div> 297<!--page.php --> 298 299 300<div class="container-fluid padding"> 301 <div class="main-content"> 302 <div class="row"> 303 <div class="col-lg-9 col-md-8 col-sm-12"> 304 305 306 <article class="posts bordered-content" id="2"> 307 308 <hgroup> 309 <h2><strong><a href="https://www.taxresearch.org.uk/Blog/about/">About</a></strong></h2> 310 311 </hgroup> 312 <div class="entry"> 313 <p>Funding the Future is written and managed by <a href="http://www.taxresearch.org.uk/Documents/RichardMurphycvJuly2006.pdf">Richard Murphy </a> on behalf of <a href="http://www.taxresearch.org.uk">Tax Research LLP.</a></p> 314<p>Funding the Future, <a target="_blank" title="Defined in glossary" class="glossary" href="https://www.taxresearch.org.uk/Blog/glossary/T/#tax">Tax</a> Research UK and The Finance Press are all trading names of Tax Research <a target="_blank" title="Defined in glossary" class="glossary" href="https://www.taxresearch.org.uk/Blog/glossary/L/#llp">LLP</a>.</p> 315<p>Tax Research can be contacted at:</p> 316<p>33 Kingsley Walk<br /> 317Ely<br /> 318Cambridgeshire<br /> 319CB6 3BZ</p> 320<p>+44 (0) 777 552 1797</p> 321<p>richard.murphy[at]taxresearch.org.uk</p> 322<p><span style="box-sizing: border-box; margin: 0px; padding: 0px;">Please do, however, note that I cannot guarantee a reply to emails <a target="_blank" rel="noopener">for reasons explained here</a>.</span></p> 323<h2>Appointments and sources of funding</h2> 324<p>My formal appointments and related funding are as follows:</p> 325<ul> 326<li>
326I am Emeritus Professor of Accounting Practice at <a href="https://www.sheffield.ac.uk/management" target="_blank" rel="noopener noreferrer">Sheffield University Management School</a>. I had previously been both a full and visiting professor at Sheffield University Management School. Emeritus status is offered to some former professors who are now retired. I am unpaid in this role.</li> 327<li>I direct Tax Research LLP, which is a <a target="_blank" title="Defined in glossary" class="glossary" href="https://www.taxresearch.org.uk/Blog/glossary/P/#partnership">partnership</a> with Dr Jaqueline Murphy. The main income of the partnership is donations made to fund the work undertaken on the Tax Research UK blog and income from YouTube. The profits after the cost of running the blog and YouTube channel are split between the partners, with 90% going to me and 10% to Dr Jacqueline Murphy for her work editing and contributing to articles, posts, videos and tweets.</li> 328<li>I undertake consultancy work on an ad hoc basis for other organisations through Tax Research LLP, and I also receive occasional appearance fees from media companies, which are usually modest. I am paid approximately £300 a month for writing articles for the <a href="https://www.thenational.scot/author/profile/80919.Richard_Murphy/" target="_blank" rel="noopener noreferrer">National newspaper in Scotland</a>: these are accounted for by Tax Research LLP.</li> 329<li>Any other appointments I have are not remunerated. The only one of significance is now the Corporate Accountability Network Limited, which is now dormant.</li> 330</ul> 331<p>Tax Research LLPs <a href="https://find-and-update.company-information.service.gov.uk/company/OC316294/filing-history" target="_blank" rel="noopener noreferrer">most recent accounts are available here</a>. We choose to file much more information on public record than is required by law. A breakdown of its income for each year is included in those <a target="_blank" title="Defined in glossary" class="glossary" href="https://www.taxresearch.org.uk/Blog/glossary/A/#accounts">accounts</a>.</p> 332<div class="addtoany_share_save_container addtoany_content addtoany_content_bottom"><div class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="https://www.taxresearch.org.uk/Blog/about/" data-a2a-title="About"><a class="a2a_button_facebook" href="https://www.addtoany.com/add_to/facebook?linkurl=https%3A%2F%2Fwww.taxresearch.org.uk%2FBlog%2Fabout%2F&linkname=About" title="Facebook" rel="nofollow noopener" target="_blank"></a><a class="a2a_button_email" href="https://www.addtoany.com/add_to/email?linkurl=https%3A%2F%2Fwww.taxresearch.org.uk%2FBlog%2Fabout%2F&linkname=About" title="Email" rel="nofollow noopener" target="_blank"></a><a class="a2a_button_linkedin" href="https://www.addtoany.com/add_to/linkedin?linkurl=https%3A%2F%2Fwww.taxresearch.org.uk%2FBlog%2Fabout%2F&linkname=About" title="LinkedIn" rel="nofollow noopener" target="_blank"></a><a class="a2a_button_mastodon" href="https://www.addtoany.com/add_to/mastodon?linkurl=https%3A%2F%2Fwww.taxresearch.org.uk%2FBlog%2Fabout%2F&linkname=About" title="Mastodon" rel="nofollow noopener" target="_blank"></a><a class="a2a_button_bluesky" href="https://www.addtoany.com/add_to/bluesky?linkurl=https%3A%2F%2Fwww.taxresearch.org.uk%2FBlog%2Fabout%2F&linkname=About" title="Bluesky" rel="nofollow noopener" target="_blank"></a><a class="a2a_button_x" href="https://www.addtoany.com/add_to/x?linkurl=https%3A%2F%2Fwww.taxresearch.org.uk%2FBlog%2Fabout%2F&linkname=About" title="X" rel="nofollow noopener" target="_blank"></a><a class="a2a_dd a2a_counter addtoany_share_save addtoany_share" href="https://www.addtoany.com/share"></a></div></div> </div> 333 334 335 336 </article> 337 338 </div><!--col-lg-9--> 339 <div class="col-lg-3 col-md-4 col-sm-12"> 340 341<ul id="primary-sidebar" class="bordered-content primary-sidebar widget-area" > 342 343 <li id="text-368411051" class="widget-container widget_text"> 344 <h3 class="widget-title">Richard Murphy</h3> 345 <div class="textwidget"> 346 <p> 347 <img loading="lazy" decoding="async" class="aligncenter wp-image-61983" src="https://www.taxresearch.org.uk/Blog/wp-content/uploads/2022/03/Screenshot-2022-03-13-at-18.11.36-550x610.png" alt="" width="123" height="137" srcset="https://www.taxresearch.org.uk/Blog/wp-content/uploads/2022/03/Screenshot-2022-03-13-at-18.11.36-550x610.png 550w, https://www.taxresearch.org.uk/Blog/wp-content/uploads/2022/03/Screenshot-2022-03-13-at-18.11.36-271x300.png 271w, https://www.taxresearch.org.uk/Blog/wp-content/uploads/2022/03/Screenshot-2022-03-13-at-18.11.36-768x851.png 768w, https://www.taxresearch.org.uk/Blog/wp-content/uploads/2022/03/Screenshot-2022-03-13-at-18.11.36-1386x1536.png 1386w, https://www.taxresearch.org.uk/Blog/wp-content/uploads/2022/03/Screenshot-2022-03-13-at-18.11.36-361x400.png 361w, https://www.taxresearch.org.uk/Blog/wp-content/uploads/2022/03/Screenshot-2022-03-13-at-18.11.36.png 1584w" sizes="(max-width: 123px) 100vw, 123px" /> 348 </p> 349 <p> 350 Read more <a href="https://www.taxresearch.org.uk/Blog/about/">about me</a> 351 </p> 352 <p><a href="https://www.taxresearch.org.uk/Blog/an-introduction-to-this-site-and-how-to-use-it/">An introduction to this site and how to use it.</a></p> 353 </div> 354 </li> 355 <li id="downloads-centre" class="widget-container widget_text"> 356 <h3 class="widget-title"> 357 Downloads Centre 358 </h3> 359 <p><a href="https://www.taxresearch.org.uk/Blog/downloads">eBooks</a></p> 360 <p><a href="https://www.taxresearch.org.uk/Blog/downloads/debate-ammunition">Debate Ammunition</a></p> 361 <p><a href="https://www.taxresearch.org.uk/Blog/downloads/view-on">View on...</a></p> 362 <p><a href="https://www.taxresearch.org.uk/Blog/downloads/infographics">Infographics</a></p> 363</li> 364<!--<li id="search-sidebar" class="widget-container"><form role="search" action="https://www.taxresearch.org.uk/Blog" method="GET"> 365 <div class="input-group"> 366 <input type="text" class="form-control" name="s" placeholder="Search"> 367 368 <input class="btn btn-default" type="submit" value="Search"> 369 370 </div> 371 </form></li>--> 372 373 <li id="search-sidebar" class="widget-container"><p>Why not search for what you are looking for...</p> 374
374<script async src="https://cse.google.com/cse.js?cx=f1ab389aaeb8a4702"> 375 </script>
375 376 <div class="gcse-search"></div></li> 377 <li id="ko_fi_widget-2" class="widget-container ko_fi_widget"> 378 <h3 class="widget-title"> 379 Support This Site 380 </h3> 381 <p> 382 If you like what I do please support me on Ko-fi using credit or debit card or PayPal 383 </p> 384 <div class="ko-fi-button" data-text="Buy me a coffee!" data-color="#ff5f5f" data-code="taxresearch" id="ko_fi_widget_2Html" style="float: none; text-align: left;"><style>img.kofiimg{display: initial!important;vertical-align:middle;height:13px!important;width:20px!important;padding-top:0!important;padding-bottom:0!important;border:none;margin-top:0;margin-right:5px!important;margin-left:0!important;margin-bottom:3px!important;content:url('https://storage.ko-fi.com/cdn/cup-border.png')}.kofiimg:after{vertical-align:middle;height:25px;padding-top:0;padding-bottom:0;border:none;margin-top:0;margin-right:6px;margin-left:0;margin-bottom:4px!important;content:url('https://storage.ko-fi.com/cdn/whitelogo.svg')}.btn-container{display:inline-block!important;white-space:nowrap;min-width:160px}span.kofitext{color:#fff !important;letter-spacing: -0.15px!important;text-wrap:none;vertical-align:middle;line-height:33px !important;padding:0;text-align:center;text-decoration:none!important; text-shadow: 0 1px 1px rgba(34, 34, 34, 0.05);}.kofitext a{color:#fff !important;text-decoration:none:important;}.kofitext a:hover{color:#fff !important;text-decoration:none}a.kofi-button{box-shadow: 1px 1px 0px rgba(0, 0, 0, 0.2);line-height:36px!important;min-width:150px;display:inline-block!important;background-color:#29abe0;padding:2px 12px !important;text-align:center !important;border-radius:7px;color:#fff;cursor:pointer;overflow-wrap:break-word;vertical-align:middle;border:0 none #fff !important;font-family:'Quicksand',Helvetica,Century Gothic,sans-serif !important;text-decoration:none;text-shadow:none;font-weight:700!important;font-size:14px !important}a.kofi-button:visited{color:#fff !important;text-decoration:none !important}a.kofi-button:hover{opacity:.85;color:#f5f5f5 !important;text-decoration:none !important}a.kofi-button:active{color:#f5f5f5 !important;text-decoration:none !important}.kofitext img.kofiimg {height:15px!important;width:22px!important;display: initial;animation: kofi-wiggle 3s infinite;}@keyframes kofi-wiggle{0%{transform:rotate(0) scale(1)}60%{transform:rotate(0) scale(1)}75%{transform:rotate(0) scale(1.12)}80%{transform:rotate(0) scale(1.1)}84%{transform:rotate(-10deg) scale(1.1)}88%{transform:rotate(10deg) scale(1.1)}92%{transform:rotate(-10deg) scale(1.1)}96%{transform:rotate(10deg) scale(1.1)}100%{transform:rotate(0) scale(1)}}</style><link href="https://fonts.googleapis.com/css?family=Quicksand:400,700" rel="stylesheet" type="text/css"><div class="btn-container"><a title="Support me on ko-fi.com" class="kofi-button" style="background-color:#ff5f5f;" href="https://ko-fi.com/taxresearch" target="_blank"> <span class="kofitext"><img src="https://storage.ko-fi.com/cdn/cup-border.png" alt="Ko-fi donations" class="kofiimg">Buy me a coffee!</span></a></div></div> 385 </li> 386 <li class="widget-container widget_text"> 387 <h3 class="widget-title">Archives</h3> 388 <select name="archive-dropdown" onchange="document.location.href=this.options[this.selectedIndex].value;"> 389 <option value="">Select Month</option> 390 <option value='https://www.taxresearch.org.uk/Blog/2026/10/'> October 2026 (4)</option> 391 <option value='https://www.taxresearch.org.uk/Blog/2026/09/'> September 2026 (131)</option> 392 <option value='https://www.taxresearch.org.uk/Blog/2026/08/'> August 2026 (140)</option> 393 <option value='https://www.taxresearch.org.uk/Blog/2026/07/'> July 2026 (175)</option> 394 <option value='https://www.taxresearch.org.uk/Blog/2026/06/'> June 2026 (126)</option> 395 <option value='https://www.taxresearch.org.uk/Blog/2026/05/'> May 2026 (122)</option> 396 <option value='https://www.taxresearch.org.uk/Blog/2026/04/'> April 2026 (135)</option> 397 <option value='https://www.taxresearch.org.uk/Blog/2026/03/'> March 2026 (166)</option> 398 <option value='https://www.taxresearch.org.uk/Blog/2026/02/'> February 2026 (170)</option> 399 <option value='https://www.taxresearch.org.uk/Blog/2026/01/'> January 2026 (155)</option> 400 <option value='https://www.taxresearch.org.uk/Blog/2025/12/'> December 2025 (151)</option> 401 <option value='https://www.taxresearch.org.uk/Blog/2025/11/'> November 2025 (157)</option> 402 <option value='https://www.taxresearch.org.uk/Blog/2025/10/'> October 2025 (170)</option> 403 <option value='https://www.taxresearch.org.uk/Blog/2025/09/'> September 2025 (163)</option> 404 <option value='https://www.taxresearch.org.uk/Blog/2025/08/'> August 2025 (171)</option> 405 <option value='https://www.taxresearch.org.uk/Blog/2025/07/'> July 2025 (209)</option> 406 <option value='https://www.taxresearch.org.uk/Blog/2025/06/'> June 2025 (173)</option> 407 <option value='https://www.taxresearch.org.uk/Blog/2025/05/'> May 2025 (159)</option> 408 <option value='https://www.taxresearch.org.uk/Blog/2025/04/'> April 2025 (151)</option> 409 <option value='https://www.taxresearch.org.uk/Blog/2025/03/'> March 2025 (160)</option> 410 <option value='https://www.taxresearch.org.uk/Blog/2025/02/'> February 2025 (129)</option> 411 <option value='https://www.taxresearch.org.uk/Blog/2025/01/'> January 2025 (134)</option> 412 <option value='https://www.taxresearch.org.uk/Blog/2024/12/'> December 2024 (108)</option> 413 <option value='https://www.taxresearch.org.uk/Blog/2024/11/'>
413 November 2024 (108)</option> 414 <option value='https://www.taxresearch.org.uk/Blog/2024/10/'> October 2024 (118)</option> 415 <option value='https://www.taxresearch.org.uk/Blog/2024/09/'> September 2024 (114)</option> 416 <option value='https://www.taxresearch.org.uk/Blog/2024/08/'> August 2024 (113)</option> 417 <option value='https://www.taxresearch.org.uk/Blog/2024/07/'> July 2024 (159)</option> 418 <option value='https://www.taxresearch.org.uk/Blog/2024/06/'> June 2024 (160)</option> 419 <option value='https://www.taxresearch.org.uk/Blog/2024/05/'> May 2024 (133)</option> 420 <option value='https://www.taxresearch.org.uk/Blog/2024/04/'> April 2024 (123)</option> 421 <option value='https://www.taxresearch.org.uk/Blog/2024/03/'> March 2024 (104)</option> 422 <option value='https://www.taxresearch.org.uk/Blog/2024/02/'> February 2024 (101)</option> 423 <option value='https://www.taxresearch.org.uk/Blog/2024/01/'> January 2024 (101)</option> 424 <option value='https://www.taxresearch.org.uk/Blog/2023/12/'> December 2023 (83)</option> 425 <option value='https://www.taxresearch.org.uk/Blog/2023/11/'> November 2023 (128)</option> 426 <option value='https://www.taxresearch.org.uk/Blog/2023/10/'> October 2023 (102)</option> 427 <option value='https://www.taxresearch.org.uk/Blog/2023/09/'> September 2023 (102)</option> 428 <option value='https://www.taxresearch.org.uk/Blog/2023/08/'> August 2023 (79)</option> 429 <option value='https://www.taxresearch.org.uk/Blog/2023/07/'> July 2023 (91)</option> 430 <option value='https://www.taxresearch.org.uk/Blog/2023/06/'> June 2023 (94)</option> 431 <option value='https://www.taxresearch.org.uk/Blog/2023/05/'> May 2023 (109)</option> 432 <option value='https://www.taxresearch.org.uk/Blog/2023/04/'> April 2023 (98)</option> 433 <option value='https://www.taxresearch.org.uk/Blog/2023/03/'> March 2023 (133)</option> 434 <option value='https://www.taxresearch.org.uk/Blog/2023/02/'> February 2023 (73)</option> 435 <option value='https://www.taxresearch.org.uk/Blog/2023/01/'> January 2023 (76)</option> 436 <option value='https://www.taxresearch.org.uk/Blog/2022/12/'> December 2022 (50)</option> 437 <option value='https://www.taxresearch.org.uk/Blog/2022/11/'> November 2022 (61)</option> 438 <option value='https://www.taxresearch.org.uk/Blog/2022/10/'> October 2022 (85)</option> 439 <option value='https://www.taxresearch.org.uk/Blog/2022/09/'> September 2022 (68)</option> 440 <option value='https://www.taxresearch.org.uk/Blog/2022/08/'> August 2022 (80)</option> 441 <option value='https://www.taxresearch.org.uk/Blog/2022/07/'> July 2022 (78)</option> 442 <option value='https://www.taxresearch.org.uk/Blog/2022/06/'> June 2022 (78)</option> 443 <option value='https://www.taxresearch.org.uk/Blog/2022/05/'> May 2022 (76)</option> 444 <option value='https://www.taxresearch.org.uk/Blog/2022/04/'> April 2022 (83)</option> 445 <option value='https://www.taxresearch.org.uk/Blog/2022/03/'> March 2022 (90)</option> 446 <option value='https://www.taxresearch.org.uk/Blog/2022/02/'> February 2022 (81)</option> 447 <option value='https://www.taxresearch.org.uk/Blog/2022/01/'> January 2022 (84)</option> 448 <option value='https://www.taxresearch.org.uk/Blog/2021/12/'> December 2021 (94)</option> 449 <option value='https://www.taxresearch.org.uk/Blog/2021/11/'> November 2021 (96)</option> 450 <option value='https://www.taxresearch.org.uk/Blog/2021/10/'> October 2021 (91)</option> 451 <option value='https://www.taxresearch.org.uk/Blog/2021/09/'> September 2021 (79)</option> 452 <option value='https://www.taxresearch.org.uk/Blog/2021/08/'> August 2021 (83)</option> 453 <option value='https://www.taxresearch.org.uk/Blog/2021/07/'> July 2021 (94)</option> 454 <option value='https://www.taxresearch.org.uk/Blog/2021/06/'> June 2021 (102)</option> 455 <option value='https://www.taxresearch.org.uk/Blog/2021/05/'> May 2021 (90)</option> 456 <option value='https://www.taxresearch.org.uk/Blog/2021/04/'> April 2021 (101)</option> 457 <option value='https://www.taxresearch.org.uk/Blog/2021/03/'> March 2021 (102)</option> 458 <option value='https://www.taxresearch.org.uk/Blog/2021/02/'> February 2021 (97)</option> 459 <option value='https://www.taxresearch.org.uk/Blog/2021/01/'> January 2021 (101)</option> 460 <option value='https://www.taxresearch.org.uk/Blog/2020/12/'> December 2020 (86)</option> 461 <option value='https://www.taxresearch.org.uk/Blog/2020/11/'> November 2020 (103)</option> 462 <option value='https://www.taxresearch.org.uk/Blog/2020/10/'> October 2020 (109)</option> 463 <option value='https://www.taxresearch.org.uk/Blog/2020/09/'> September 2020 (98)</option> 464 <option value='https://www.taxresearch.org.uk/Blog/2020/08/'> August 2020 (96)</option> 465 <option value='https://www.taxresearch.org.uk/Blog/2020/07/'> July 2020 (144)</option> 466 <option value='https://www.taxresearch.org.uk/Blog/2020/06/'> June 2020 (143)</option> 467 <option value='https://www.taxresearch.org.uk/Blog/2020/05/'> May 2020 (145)</option> 468 <option value='https://www.taxresearch.org.uk/Blog/2020/04/'> April 2020 (162)</option> 469 <option value='https://www.taxresearch.org.uk/Blog/2020/03/'> March 2020 (121)</option> 470 <option value='https://www.taxresearch.org.uk/Blog/2020/02/'> February 2020 (77)</option> 471 <option value='https://www.taxresearch.org.uk/Blog/2020/01/'> January 2020 (90)</option> 472 <option value='https://www.taxresearch.org.uk/Blog/2019/12/'> December 2019 (104)</option> 473 <option value='https://www.taxresearch.org.uk/Blog/2019/11/'>
473 November 2019 (105)</option> 474 <option value='https://www.taxresearch.org.uk/Blog/2019/10/'> October 2019 (75)</option> 475 <option value='https://www.taxresearch.org.uk/Blog/2019/09/'> September 2019 (93)</option> 476 <option value='https://www.taxresearch.org.uk/Blog/2019/08/'> August 2019 (86)</option> 477 <option value='https://www.taxresearch.org.uk/Blog/2019/07/'> July 2019 (67)</option> 478 <option value='https://www.taxresearch.org.uk/Blog/2019/06/'> June 2019 (68)</option> 479 <option value='https://www.taxresearch.org.uk/Blog/2019/05/'> May 2019 (78)</option> 480 <option value='https://www.taxresearch.org.uk/Blog/2019/04/'> April 2019 (74)</option> 481 <option value='https://www.taxresearch.org.uk/Blog/2019/03/'> March 2019 (85)</option> 482 <option value='https://www.taxresearch.org.uk/Blog/2019/02/'> February 2019 (68)</option> 483 <option value='https://www.taxresearch.org.uk/Blog/2019/01/'> January 2019 (75)</option> 484 <option value='https://www.taxresearch.org.uk/Blog/2018/12/'> December 2018 (59)</option> 485 <option value='https://www.taxresearch.org.uk/Blog/2018/11/'> November 2018 (67)</option> 486 <option value='https://www.taxresearch.org.uk/Blog/2018/10/'> October 2018 (63)</option> 487 <option value='https://www.taxresearch.org.uk/Blog/2018/09/'> September 2018 (72)</option> 488 <option value='https://www.taxresearch.org.uk/Blog/2018/08/'> August 2018 (74)</option> 489 <option value='https://www.taxresearch.org.uk/Blog/2018/07/'> July 2018 (67)</option> 490 <option value='https://www.taxresearch.org.uk/Blog/2018/06/'> June 2018 (80)</option> 491 <option value='https://www.taxresearch.org.uk/Blog/2018/05/'> May 2018 (105)</option> 492 <option value='https://www.taxresearch.org.uk/Blog/2018/04/'> April 2018 (87)</option> 493 <option value='https://www.taxresearch.org.uk/Blog/2018/03/'> March 2018 (87)</option> 494 <option value='https://www.taxresearch.org.uk/Blog/2018/02/'> February 2018 (74)</option> 495 <option value='https://www.taxresearch.org.uk/Blog/2018/01/'> January 2018 (105)</option> 496 <option value='https://www.taxresearch.org.uk/Blog/2017/12/'> December 2017 (81)</option> 497 <option value='https://www.taxresearch.org.uk/Blog/2017/11/'> November 2017 (77)</option> 498 <option value='https://www.taxresearch.org.uk/Blog/2017/10/'> October 2017 (86)</option> 499 <option value='https://www.taxresearch.org.uk/Blog/2017/09/'> September 2017 (84)</option> 500 <option value='https://www.taxresearch.org.uk/Blog/2017/08/'> August 2017 (66)</option> 501 <option value='https://www.taxresearch.org.uk/Blog/2017/07/'> July 2017 (91)</option> 502 <option value='https://www.taxresearch.org.uk/Blog/2017/06/'> June 2017 (84)</option> 503 <option value='https://www.taxresearch.org.uk/Blog/2017/05/'> May 2017 (85)</option> 504 <option value='https://www.taxresearch.org.uk/Blog/2017/04/'> April 2017 (68)</option> 505 <option value='https://www.taxresearch.org.uk/Blog/2017/03/'> March 2017 (73)</option> 506 <option value='https://www.taxresearch.org.uk/Blog/2017/02/'> February 2017 (84)</option> 507 <option value='https://www.taxresearch.org.uk/Blog/2017/01/'> January 2017 (81)</option> 508 <option value='https://www.taxresearch.org.uk/Blog/2016/12/'> December 2016 (92)</option> 509 <option value='https://www.taxresearch.org.uk/Blog/2016/11/'> November 2016 (100)</option> 510 <option value='https://www.taxresearch.org.uk/Blog/2016/10/'> October 2016 (100)</option> 511 <option value='https://www.taxresearch.org.uk/Blog/2016/09/'> September 2016 (91)</option> 512 <option value='https://www.taxresearch.org.uk/Blog/2016/08/'> August 2016 (73)</option> 513 <option value='https://www.taxresearch.org.uk/Blog/2016/07/'> July 2016 (85)</option> 514 <option value='https://www.taxresearch.org.uk/Blog/2016/06/'> June 2016 (86)</option> 515 <option value='https://www.taxresearch.org.uk/Blog/2016/05/'> May 2016 (73)</option> 516 <option value='https://www.taxresearch.org.uk/Blog/2016/04/'> April 2016 (91)</option> 517 <option value='https://www.taxresearch.org.uk/Blog/2016/03/'> March 2016 (102)</option> 518 <option value='https://www.taxresearch.org.uk/Blog/2016/02/'> February 2016 (90)</option> 519 <option value='https://www.taxresearch.org.uk/Blog/2016/01/'> January 2016 (90)</option> 520 <option value='https://www.taxresearch.org.uk/Blog/2015/12/'> December 2015 (107)</option> 521 <option value='https://www.taxresearch.org.uk/Blog/2015/11/'> November 2015 (101)</option> 522 <option value='https://www.taxresearch.org.uk/Blog/2015/10/'> October 2015 (81)</option> 523 <option value='https://www.taxresearch.org.uk/Blog/2015/09/'> September 2015 (94)</option> 524 <option value='https://www.taxresearch.org.uk/Blog/2015/08/'> August 2015 (118)</option> 525 <option value='https://www.taxresearch.org.uk/Blog/2015/07/'> July 2015 (103)</option> 526 <option value='https://www.taxresearch.org.uk/Blog/2015/06/'> June 2015 (101)</option> 527 <option value='https://www.taxresearch.org.uk/Blog/2015/05/'> May 2015 (69)</option> 528 <option value='https://www.taxresearch.org.uk/Blog/2015/04/'> April 2015 (107)</option> 529 <option value='https://www.taxresearch.org.uk/Blog/2015/03/'> March 2015 (82)</option> 530 <option value='https://www.taxresearch.org.uk/Blog/2015/02/'> February 2015 (116)</option> 531 <option value='https://www.taxresearch.org.uk/Blog/2015/01/'> January 2015 (93)</option> 532 <option value='https://www.taxresearch.org.uk/Blog/2014/12/'> December 2014 (87)</option> 533 <option value='https://www.taxresearch.org.uk/Blog/2014/11/'>
533 November 2014 (63)</option> 534 <option value='https://www.taxresearch.org.uk/Blog/2014/10/'> October 2014 (89)</option> 535 <option value='https://www.taxresearch.org.uk/Blog/2014/09/'> September 2014 (90)</option> 536 <option value='https://www.taxresearch.org.uk/Blog/2014/08/'> August 2014 (77)</option> 537 <option value='https://www.taxresearch.org.uk/Blog/2014/07/'> July 2014 (81)</option> 538 <option value='https://www.taxresearch.org.uk/Blog/2014/06/'> June 2014 (85)</option> 539 <option value='https://www.taxresearch.org.uk/Blog/2014/05/'> May 2014 (75)</option> 540 <option value='https://www.taxresearch.org.uk/Blog/2014/04/'> April 2014 (47)</option> 541 <option value='https://www.taxresearch.org.uk/Blog/2014/03/'> March 2014 (68)</option> 542 <option value='https://www.taxresearch.org.uk/Blog/2014/02/'> February 2014 (93)</option> 543 <option value='https://www.taxresearch.org.uk/Blog/2014/01/'> January 2014 (92)</option> 544 <option value='https://www.taxresearch.org.uk/Blog/2013/12/'> December 2013 (86)</option> 545 <option value='https://www.taxresearch.org.uk/Blog/2013/11/'> November 2013 (81)</option> 546 <option value='https://www.taxresearch.org.uk/Blog/2013/10/'> October 2013 (109)</option> 547 <option value='https://www.taxresearch.org.uk/Blog/2013/09/'> September 2013 (157)</option> 548 <option value='https://www.taxresearch.org.uk/Blog/2013/08/'> August 2013 (71)</option> 549 <option value='https://www.taxresearch.org.uk/Blog/2013/07/'> July 2013 (111)</option> 550 <option value='https://www.taxresearch.org.uk/Blog/2013/06/'> June 2013 (135)</option> 551 <option value='https://www.taxresearch.org.uk/Blog/2013/05/'> May 2013 (183)</option> 552 <option value='https://www.taxresearch.org.uk/Blog/2013/04/'> April 2013 (142)</option> 553 <option value='https://www.taxresearch.org.uk/Blog/2013/03/'> March 2013 (161)</option> 554 <option value='https://www.taxresearch.org.uk/Blog/2013/02/'> February 2013 (91)</option> 555 <option value='https://www.taxresearch.org.uk/Blog/2013/01/'> January 2013 (100)</option> 556 <option value='https://www.taxresearch.org.uk/Blog/2012/12/'> December 2012 (85)</option> 557 <option value='https://www.taxresearch.org.uk/Blog/2012/11/'> November 2012 (127)</option> 558 <option value='https://www.taxresearch.org.uk/Blog/2012/10/'> October 2012 (121)</option> 559 <option value='https://www.taxresearch.org.uk/Blog/2012/09/'> September 2012 (112)</option> 560 <option value='https://www.taxresearch.org.uk/Blog/2012/08/'> August 2012 (116)</option> 561 <option value='https://www.taxresearch.org.uk/Blog/2012/07/'> July 2012 (109)</option> 562 <option value='https://www.taxresearch.org.uk/Blog/2012/06/'> June 2012 (102)</option> 563 <option value='https://www.taxresearch.org.uk/Blog/2012/05/'> May 2012 (127)</option> 564 <option value='https://www.taxresearch.org.uk/Blog/2012/04/'> April 2012 (133)</option> 565 <option value='https://www.taxresearch.org.uk/Blog/2012/03/'> March 2012 (141)</option> 566 <option value='https://www.taxresearch.org.uk/Blog/2012/02/'> February 2012 (126)</option> 567 <option value='https://www.taxresearch.org.uk/Blog/2012/01/'> January 2012 (111)</option> 568 <option value='https://www.taxresearch.org.uk/Blog/2011/12/'> December 2011 (92)</option> 569 <option value='https://www.taxresearch.org.uk/Blog/2011/11/'> November 2011 (115)</option> 570 <option value='https://www.taxresearch.org.uk/Blog/2011/10/'> October 2011 (119)</option> 571 <option value='https://www.taxresearch.org.uk/Blog/2011/09/'> September 2011 (116)</option> 572 <option value='https://www.taxresearch.org.uk/Blog/2011/08/'> August 2011 (110)</option> 573 <option value='https://www.taxresearch.org.uk/Blog/2011/07/'> July 2011 (116)</option> 574 <option value='https://www.taxresearch.org.uk/Blog/2011/06/'> June 2011 (135)</option> 575 <option value='https://www.taxresearch.org.uk/Blog/2011/05/'> May 2011 (122)</option> 576 <option value='https://www.taxresearch.org.uk/Blog/2011/04/'> April 2011 (113)</option> 577 <option value='https://www.taxresearch.org.uk/Blog/2011/03/'> March 2011 (185)</option> 578 <option value='https://www.taxresearch.org.uk/Blog/2011/02/'> February 2011 (149)</option> 579 <option value='https://www.taxresearch.org.uk/Blog/2011/01/'> January 2011 (135)</option> 580 <option value='https://www.taxresearch.org.uk/Blog/2010/12/'> December 2010 (144)</option> 581 <option value='https://www.taxresearch.org.uk/Blog/2010/11/'> November 2010 (206)</option> 582 <option value='https://www.taxresearch.org.uk/Blog/2010/10/'> October 2010 (152)</option> 583 <option value='https://www.taxresearch.org.uk/Blog/2010/09/'> September 2010 (175)</option> 584 <option value='https://www.taxresearch.org.uk/Blog/2010/08/'> August 2010 (143)</option> 585 <option value='https://www.taxresearch.org.uk/Blog/2010/07/'> July 2010 (84)</option> 586 <option value='https://www.taxresearch.org.uk/Blog/2010/06/'> June 2010 (147)</option> 587 <option value='https://www.taxresearch.org.uk/Blog/2010/05/'> May 2010 (171)</option> 588 <option value='https://www.taxresearch.org.uk/Blog/2010/04/'> April 2010 (116)</option> 589 <option value='https://www.taxresearch.org.uk/Blog/2010/03/'> March 2010 (149)</option> 590 <option value='https://www.taxresearch.org.uk/Blog/2010/02/'> February 2010 (162)</option> 591 <option value='https://www.taxresearch.org.uk/Blog/2010/01/'> January 2010 (133)</option> 592 <option value='https://www.taxresearch.org.uk/Blog/2009/12/'> December 2009 (152)</option> 593 <option value='https://www.taxresearch.org.uk/Blog/2009/11/'>
593 November 2009 (148)</option> 594 <option value='https://www.taxresearch.org.uk/Blog/2009/10/'> October 2009 (156)</option> 595 <option value='https://www.taxresearch.org.uk/Blog/2009/09/'> September 2009 (197)</option> 596 <option value='https://www.taxresearch.org.uk/Blog/2009/08/'> August 2009 (175)</option> 597 <option value='https://www.taxresearch.org.uk/Blog/2009/07/'> July 2009 (113)</option> 598 <option value='https://www.taxresearch.org.uk/Blog/2009/06/'> June 2009 (177)</option> 599 <option value='https://www.taxresearch.org.uk/Blog/2009/05/'> May 2009 (127)</option> 600 <option value='https://www.taxresearch.org.uk/Blog/2009/04/'> April 2009 (153)</option> 601 <option value='https://www.taxresearch.org.uk/Blog/2009/03/'> March 2009 (188)</option> 602 <option value='https://www.taxresearch.org.uk/Blog/2009/02/'> February 2009 (138)</option> 603 <option value='https://www.taxresearch.org.uk/Blog/2009/01/'> January 2009 (101)</option> 604 <option value='https://www.taxresearch.org.uk/Blog/2008/12/'> December 2008 (102)</option> 605 <option value='https://www.taxresearch.org.uk/Blog/2008/11/'> November 2008 (136)</option> 606 <option value='https://www.taxresearch.org.uk/Blog/2008/10/'> October 2008 (159)</option> 607 <option value='https://www.taxresearch.org.uk/Blog/2008/09/'> September 2008 (142)</option> 608 <option value='https://www.taxresearch.org.uk/Blog/2008/08/'> August 2008 (99)</option> 609 <option value='https://www.taxresearch.org.uk/Blog/2008/07/'> July 2008 (82)</option> 610 <option value='https://www.taxresearch.org.uk/Blog/2008/06/'> June 2008 (79)</option> 611 <option value='https://www.taxresearch.org.uk/Blog/2008/05/'> May 2008 (105)</option> 612 <option value='https://www.taxresearch.org.uk/Blog/2008/04/'> April 2008 (70)</option> 613 <option value='https://www.taxresearch.org.uk/Blog/2008/03/'> March 2008 (113)</option> 614 <option value='https://www.taxresearch.org.uk/Blog/2008/02/'> February 2008 (115)</option> 615 <option value='https://www.taxresearch.org.uk/Blog/2008/01/'> January 2008 (113)</option> 616 <option value='https://www.taxresearch.org.uk/Blog/2007/12/'> December 2007 (70)</option> 617 <option value='https://www.taxresearch.org.uk/Blog/2007/11/'> November 2007 (97)</option> 618 <option value='https://www.taxresearch.org.uk/Blog/2007/10/'> October 2007 (98)</option> 619 <option value='https://www.taxresearch.org.uk/Blog/2007/09/'> September 2007 (80)</option> 620 <option value='https://www.taxresearch.org.uk/Blog/2007/08/'> August 2007 (85)</option> 621 <option value='https://www.taxresearch.org.uk/Blog/2007/07/'> July 2007 (85)</option> 622 <option value='https://www.taxresearch.org.uk/Blog/2007/06/'> June 2007 (101)</option> 623 <option value='https://www.taxresearch.org.uk/Blog/2007/05/'> May 2007 (82)</option> 624 <option value='https://www.taxresearch.org.uk/Blog/2007/04/'> April 2007 (64)</option> 625 <option value='https://www.taxresearch.org.uk/Blog/2007/03/'> March 2007 (76)</option> 626 <option value='https://www.taxresearch.org.uk/Blog/2007/02/'> February 2007 (51)</option> 627 <option value='https://www.taxresearch.org.uk/Blog/2007/01/'> January 2007 (60)</option> 628 <option value='https://www.taxresearch.org.uk/Blog/2006/12/'> December 2006 (58)</option> 629 <option value='https://www.taxresearch.org.uk/Blog/2006/11/'> November 2006 (59)</option> 630 <option value='https://www.taxresearch.org.uk/Blog/2006/10/'> October 2006 (44)</option> 631 <option value='https://www.taxresearch.org.uk/Blog/2006/09/'> September 2006 (48)</option> 632 <option value='https://www.taxresearch.org.uk/Blog/2006/08/'> August 2006 (32)</option> 633 <option value='https://www.taxresearch.org.uk/Blog/2006/07/'> July 2006 (57)</option> 634 <option value='https://www.taxresearch.org.uk/Blog/2006/06/'> June 2006 (11)</option> 635 <option value='https://www.taxresearch.org.uk/Blog/2005/01/'> January 2005 (2)</option> 636 </select> 637 </li> 638 <li class="widget-container widget_text"> 639 <h3 class="widget-title">Categories</h3> 640 <select name="cat" onChange="window.document.location.href=this.options[this.selectedIndex].value;"> 641 <option value="">Categories</option> 642 <option value="https://www.taxresearch.org.uk/Blog/category/accountancy">Accountancy</option> 643<option value="https://www.taxresearch.org.uk/Blog/category/accounting">Accounting</option> 644<option value="https://www.taxresearch.org.uk/Blog/category/accounting-streams">Accounting Streams</option> 645<option value="https://www.taxresearch.org.uk/Blog/category/auditing">Auditing</option> 646<option value="https://www.taxresearch.org.uk/Blog/category/banking">Banking</option> 647<option value="https://www.taxresearch.org.uk/Blog/category/big-4">Big 4</option> 648<option value="https://www.taxresearch.org.uk/Blog/category/blogging">Blogging</option> 649<option value="https://www.taxresearch.org.uk/Blog/category/bonds">Bonds</option> 650<option value="https://www.taxresearch.org.uk/Blog/category/budget">Budget</option> 651<option value="https://www.taxresearch.org.uk/Blog/category/capital-gains-tax">Capital Gains Tax</option> 652<option value="https://www.taxresearch.org.uk/Blog/category/city-of-london">City of London</option> 653<option value="https://www.taxresearch.org.uk/Blog/category/companies-house">Companies House</option> 654<option value="https://www.taxresearch.org.uk/Blog/category/conservatives">Conservatives</option> 655<option value="https://www.taxresearch.org.uk/Blog/category/corporate-accountability-network">Corporate Accountability Network</option> 656<option value="https://www.taxresearch.org.uk/Blog/category/corporation-tax">Corporation Tax</option> 657<option value="https://www.taxresearch.org.uk/Blog/category/corruption">Corruption</option> 658<option value="https://www.taxresearch.org.uk/Blog/category/country-by-country">Country by Country</option> 659<option value="https://www.taxresearch.org.uk/Blog/category/csr">CSR</option> 660<option value="https://www.taxresearch.org.uk/Blog/category/development">Development</option> 661<option value="https://www.taxresearch.org.uk/Blog/category/debate-ammunition">Debate Ammunition</option> 662<option value="https://www.taxresearch.org.uk/Blog/category/economics-of-hope">Economics of Hope</option> 663<option value="https://www.taxresearch.org.uk/Blog/category/economic-justice">Economic Justice</option> 664<option value="https://www.taxresearch.org.uk/Blog/category/economic-myths">Economic Myths</option> 665<option value="https://www.taxresearch.org.uk/Blog/category/economic-questions">Economic Questions</option> 666<option value="https://www.taxresearch.org.uk/Blog/category/economics">Economics</option> 667<option value="https://www.taxresearch.org.uk/Blog/category/education">Education</option> 668<option value="https://www.taxresearch.org.uk/Blog/category/election">Election</option> 669<option value="https://www.taxresearch.org.uk/Blog/category/environment">Environment</option> 670<option value="https://www.taxresearch.org.uk/Blog/category/ethics">Ethics</option> 671<option value="https://www.taxresearch.org.uk/Blog/category/europe">Europe</option> 672<option value="https://www.taxresearch.org.uk/Blog/category/fascism">Fascism</option> 673<option value="https://www.taxresearch.org.uk/Blog/category/flat-tax">Flat Tax</option> 674<option value="https://www.taxresearch.org.uk/Blog/category/glossary">Glossary</option> 675<option value="https://www.taxresearch.org.uk/Blog/category/green-new-deal">Green New Deal</option> 676<option value="https://www.taxresearch.org.uk/Blog/category/greens">Greens</option> 677<option value="https://www.taxresearch.org.uk/Blog/category/health">Health</option> 678<option value="https://www.taxresearch.org.uk/Blog/category/hmrc">HMRC</option> 679<option value="https://www.taxresearch.org.uk/Blog/category/images">Images</option> 680<option value="https://www.taxresearch.org.uk/Blog/category/imf">IMF</option> 681<option value="https://www.taxresearch.org.uk/Blog/category/inequality">Inequality</option> 682<option value="https://www.taxresearch.org.uk/Blog/category/inheritance-tax">Inheritance Tax</option> 683<option value="https://www.taxresearch.org.uk/Blog/category/ireland">Ireland</option> 684<option value="https://www.taxresearch.org.uk/Blog/category/isle-of-man">Isle of Man</option> 685<option value="https://www.taxresearch.org.uk/Blog/category/jersey">Jersey</option> 686<option value="https://www.taxresearch.org.uk/Blog/category/joy-of-tax">Joy of Tax</option> 687<option value="https://www.taxresearch.org.uk/Blog/category/labour">Labour</option> 688<option value="https://www.taxresearch.org.uk/Blog/category/land-value-taxation">Land Value Taxation</option> 689<option value="https://www.taxresearch.org.uk/Blog/category/local-government">Local Government</option> 690<option value="https://www.taxresearch.org.uk/Blog/category/modern-monetary-theory">Modern Monetary Theory</option> 691<option value="https://www.taxresearch.org.uk/Blog/category/neoliberalism">Neoliberalism</option> 692<option value="https://www.taxresearch.org.uk/Blog/category/neurodiversity">Neurodiversity</option> 693<option value="https://www.taxresearch.org.uk/Blog/category/nhs">NHS</option> 694<option value="https://www.taxresearch.org.uk/Blog/category/office-for-tax-responsibility">Office for Tax Responsibility</option> 695<option value="https://www.taxresearch.org.uk/Blog/category/pensions">Pensions</option> 696<option value="https://www.taxresearch.org.uk/Blog/category/photos">Photos</option> 697<option value="https://www.taxresearch.org.uk/Blog/category/politics">Politics</option> 698<option value="https://www.taxresearch.org.uk/Blog/category/politics-for-people">Politics for People</option> 699<option value="https://www.taxresearch.org.uk/Blog/category/politics-of-care">Politics of Care</option> 700<option value="https://www.taxresearch.org.uk/Blog/category/quantum-economics">Quantum Economics</option> 701<option value="https://www.taxresearch.org.uk/Blog/category/reform">Reform</option> 702<option value="https://www.taxresearch.org.uk/Blog/category/richard-murphy">Richard Murphy</option> 703<option value="https://www.taxresearch.org.uk/Blog/category/scotland">Scotland</option> 704<option value="https://www.taxresearch.org.uk/Blog/category/secrecy-jurisdictions">Secrecy Jurisdictions</option> 705<option value="https://www.taxresearch.org.uk/Blog/category/sustainable-cost-accounting">Sustainable Cost Accounting</option> 706<option value="https://www.taxresearch.org.uk/Blog/category/tax-avoidance">Tax Avoidance</option> 707<option value="https://www.taxresearch.org.uk/Blog/category/tax-compliance">Tax Compliance</option> 708<option value="https://www.taxresearch.org.uk/Blog/category/tax-evasion">Tax Evasion</option> 709<option value="https://www.taxresearch.org.uk/Blog/category/tax-gap">Tax Gap</option> 710<option value="https://www.taxresearch.org.uk/Blog/category/tax-havens">Tax Havens</option> 711<option value="https://www.taxresearch.org.uk/Blog/category/tax-justice">Tax Justice</option> 712<option value="https://www.taxresearch.org.uk/Blog/category/tax-justice-network">Tax Justice Network</option> 713<option value="https://www.taxresearch.org.uk/Blog/category/tax-management">Tax Management</option> 714<option value="https://www.taxresearch.org.uk/Blog/category/tax-reforms">Tax Reforms</option> 715<option value="https://www.taxresearch.org.uk/Blog/category/tax-spillovers">Tax Spillovers</option> 716<option value="https://www.taxresearch.org.uk/Blog/category/taxing-wealth-report">Taxing Wealth Report</option> 717<option value="https://www.taxresearch.org.uk/Blog/category/transaction-taxes">Transaction Taxes</option> 718<option value="https://www.taxresearch.org.uk/Blog/category/transparency">Transparency</option> 719<option value="https://www.taxresearch.org.uk/Blog/category/unitary-taxation">Unitary Taxation</option> 720<option value="https://www.taxresearch.org.uk/Blog/category/usa">USA</option> 721<option value="https://www.taxresearch.org.uk/Blog/category/vat">
721VAT</option> 722<option value="https://www.taxresearch.org.uk/Blog/category/view-on">View On</option> 723<option value="https://www.taxresearch.org.uk/Blog/category/wales">Wales</option> 724<option value="https://www.taxresearch.org.uk/Blog/category/wealth-series">Wealth Series</option> 725<option value="https://www.taxresearch.org.uk/Blog/category/wealth-tax">Wealth Tax</option> 726 </select> 727 </li> 728 <li class="widget-container widget_text" > 729 <h3> 730 <a target="_blank" href="https://taxingwealth.uk/"> 731 <img src="https://www.taxresearch.org.uk/Blog/wp-content/themes/taxresearch2017/img/taxing-wealth-report.png" alt="Taxing wealth report 2024"> 732 </a> 733 </h3> 734 </li> 735 <li id="mailerlite_widget-2" class="widget-container widget_mailerlite_widget"> 736 <div id="mailerlite-form_1" data-temp-id="66d574f6138fb"> 737 <div class="mailerlite-form"> 738 <form action="" method="post" novalidate> 739 <div class="mailerlite-form-title"> 740 <h3> 741 Newsletter signup 742 </h3> 743 </div> 744 <div class="mailerlite-form-description"> 745 <p> 746 Get a daily email of my blog posts. 747 </p> 748 </div> 749 <div class="mailerlite-form-inputs"> 750 <div class="mailerlite-form-field"> 751 <label for="mailerlite-1-field-email">Email</label> 752 <input id="mailerlite-1-field-email" type="email" required="required" name="form_fields[email]" placeholder="Email"/> 753 </div> 754 <div class="mailerlite-form-field"> 755 <label for="mailerlite-1-field-name">Name</label> 756 <input id="mailerlite-1-field-name" type="text" name="form_fields[name]" placeholder="Name"/> 757 </div> 758 <div class="mailerlite-form-field"> 759 <label for="mailerlite-1-field-last_name">Last name</label> 760 <input id="mailerlite-1-field-last_name" type="text" name="form_fields[last_name]" placeholder="Last name"/> 761 </div> 762 <div class="mailerlite-form-loader">Please wait...</div> 763 <div class="mailerlite-subscribe-button-container"> 764 <button class="mailerlite-subscribe-submit" type="submit">Subscribe </button> 765 </div> 766 <input type="hidden" name="form_id" value="1"/> 767 <input type="hidden" name="action" value="mailerlite_subscribe_form"/> 768 <input type="hidden" name="ml_nonce" value="01f025beb5"/> 769 </div> 770 <div class="mailerlite-form-response"> 771 <h4><span style="color: #339966;">Thank you for sign up!</span></h4> 772 </div> 773 </form> 774 </div> 775 </div> 776
776<script type="text/javascript" src='https://www.taxresearch.org.uk/Blog/wp-content/plugins/official-mailerlite-sign-up-forms/assets/js/localization/validation-messages.js'></script>
776 777
777<script type="text/javascript"> var selectedLanguage = ""; var validationMessages = messages["en"]; if(selectedLanguage) { validationMessages = messages[selectedLanguage]; } window.addEventListener("load", function () { var form_container = document.querySelector(`#mailerlite-form_1[data-temp-id="66d574f6138fb"] form`); let submitButton = form_container.querySelector('.mailerlite-subscribe-submit'); submitButton.disabled = true; fetch('https://www.taxresearch.org.uk/Blog/wp-admin/admin-ajax.php', { method: 'POST', headers:{ 'Content-Type': 'application/x-www-form-urlencoded', }, body: new URLSearchParams({ "action" : "ml_create_nonce", "ml_nonce" : form_container.querySelector("input[name='ml_nonce']").value }) }) .then((response) => response.json()) .then((json) => { if(json.success) { form_container.querySelector("input[name='ml_nonce']").value = json.data.ml_nonce; submitButton.disabled = false; } }) .catch((error) => { console.error('Error:', error); }); form_container.addEventListener('submit', (e) => { e.preventDefault(); let data = new URLSearchParams(new FormData(form_container)).toString(); let validationError = false; document.querySelectorAll('.mailerlite-form-error').forEach(el => el.remove()); Array.from(form_container.elements).forEach((input) => { if(input.type !== 'hidden') { if(input.required) { if(input.value == '') { validationError = true; let error = document.createElement("span"); error.className = 'mailerlite-form-error'; error.textContent = validationMessages.required; input.after(error); return false; } } if((input.type == "email") && (!validateEmail(input.value))) { validationError = true; let error = document.createElement("span"); error.className = 'mailerlite-form-error'; error.textContent = validationMessages.email; input.after(error); return false; } } }); if(validationError) { return false; } fade.out(form_container.querySelector('.mailerlite-subscribe-button-container'), () => { fade.in(form_container.querySelector('.mailerlite-form-loader')); }); fetch('https://www.taxresearch.org.uk/Blog/wp-admin/admin-ajax.php', { method: 'POST', headers:{ 'Content-Type': 'application/x-www-form-urlencoded', }, body: data }) .then((response) => { fade.out(form_container.querySelector('.mailerlite-form-inputs'), () => { fade.in(form_container.querySelector('.mailerlite-form-response')); }); }) .catch((error) => { console.error('Error:', error); }); }); }, false); var fade = { out: function(el, fn = false) { var fadeOutEffect = setInterval(function () { if (!el.style.opacity) { el.style.opacity = 1; } if (el.style.opacity > 0) { el.style.opacity -= 0.1; } else { el.style.display = 'none'; clearInterval(fadeOutEffect); } }, 50); if( typeof (fn) == 'function') { fn(); } }, in: function(el) { var fadeInEffect = setInterval(function () { if (!el.style.opacity) { el.style.opacity = 0; } if (el.style.opacity < 1) { el.style.opacity = Number(el.style.opacity) + 0.1; } else { el.style.display = 'block'; clearInterval(fadeInEffect); } }, 50); } }; function validateEmail(email){ if(email.match( /^(([^<>()[\]\\.,;:\s@\"]+(\.[^<>()[\]\\.,;:\s@\"]+)*)|(\".+\"))@((\[[0-9]{1,3}\.[0-9]{1,3}\.[0-9]{1,3}\.[0-9]{1,3}\])|(([a-zA-Z\-0-9]+\.)+[a-zA-Z]{2,}))$/ )) { return true; } return false; } </script>
777 778 </li> 779 <li id="custom_html-2" class="widget_text widget-container widget_custom_html"> 780 <h3 class="widget-title">Podcast</h3> 781 <div class="textwidget custom-html-widget"> 782 <iframe title="The Account" allowtransparency="true" height="400" width="100%" style="border: none; min-width: min(100%, 430px);" scrolling="no" data-name="pb-iframe-player" src="https://www.podbean.com/player-v2/?i=zcr5r-d22f3e-pbblog-playlist&share=1&download=1&rtl=0&fonts=Arial&skin=1&font-color=&logo_link=episode_page&order=episodic&limit=10&filter=all&ss=a713390a017602015775e868a2cf26b0&btn-skin=c73a3a&size=400" allowfullscreen=""></iframe> 783 </div> 784 </li> 785 <li id="text-958523031" class="widget-container widget_text"> 786 <h3 class="widget-title">Follow me</h3> 787 <div class="textwidget"> 788 <h3 class="widget-title">LinkedIn</h3> 789 <p><a href="https://uk.linkedin.com/in/richard-murphy-08468522">LinkedIn</a></p> 790 <h3 class="widget-title">Mastodon</h3> 791 <p><a href="https://mas.to/@RichardJMurphy ">@RichardJMurphy</a></p> 792 <h3 class="widget-title">BlueSky</h3> 793 <p><a href="https://bsky.app/profile/richardjmurphy.bsky.social" target="_blank" rel="noopener">@richardjmurphy.bsky.social</a></p> 794 795 <!-- Start of StatCounter Code for Default Guide --><br /> 796
796<script type="text/javascript"> 797 var sc_project=1690627; 798 var sc_invisible=0; 799 var sc_security="37fb5248"; 800 var sc_https=1; 801 var scJsHost = (("https:" == document.location.protocol) ? 802 "https://secure." : "http://www."); 803 document.write("<sc"+"ript type='text/javascript' src='" + scJsHost+ "statcounter.com/counter/counter.js'></"+"script>"); 804 </script>
804 805 <noscript> 806 <div class="statcounter"> 807 <a title="web analytics" href="http://statcounter.com/" target="_blank" rel="noopener"><img decoding="async" class="statcounter" src="//c.statcounter.com/1690627/0/37fb5248/0/" alt="web analytics"></a> 808 </div> 809 </noscript> 810 <!-- End of StatCounter Code for Default Guide --> 811 </div> 812 </li> 813 814 815</ul><!-- #primary-sidebar --> </div> 816 </div> 817 </div> 818</div> 819 820 821 822 823 824<div id="copyright" class=" container-fluid padding"> 825 <div class="row"> 826 <div class="col-lg-6 col-md-6 col-sm-6 col-xs-6"> 827 <p style="margin:10px auto"> <a rel="license" href="https://creativecommons.org/licenses/by-nc/3.0/deed.en_US"> 828 <img alt="Creative Commons License" style="border-width:0" src="https://i.creativecommons.org/l/by-nc/3.0/88x31.png" /></a><br /> 829 <span>Tax Research UK Blog</span> is written by Richard Murphy unless otherwise stated and published by Tax Research LLP under a <a rel="license" href="https://creativecommons.org/licenses/by-nc/3.0/deed.en_US">Creative Commons Attribution-NonCommercial 3.0 Unported License</a>.</p> 830 <p>Design by <a href="https://www.themoyles.co.uk">Andy Moyle </a></p> 831 </div> 832 <div class="col-lg-6 col-md-6 col-sm-6 col-xs-6"> 833 <h3>Site Menu</h3> 834 <ul> 835 <li><a href="https://www.taxresearch.org.uk/Blog">Home</a></li> 836 <li><a href="https://www.taxresearch.org.uk/Blog/about">About</a></li> 837 <!--<li><a href="https://www.taxresearch.org.uk/Blog/glossary">Glossary</a></li>--> 838 <li><a href="https://www.taxresearch.org.uk/Blog/publications">Publications</a></li> 839 <li><a href="https://www.taxresearch.org.uk/Blog/videos">Videos</a></li> 840 <li><a href="https://www.taxresearch.org.uk/Blog/feed">RSS Feed</a></li> 841 </ul> 842 </div> 843 </div> 844</div> 845 846 847</div></div></div>
848<script type="speculationrules"> 849{"prefetch":[{"source":"document","where":{"and":[{"href_matches":"/Blog/*"},{"not":{"href_matches":["/Blog/wp-*.php","/Blog/wp-admin/*","/Blog/wp-content/uploads/*","/Blog/wp-content/*","/Blog/wp-content/plugins/*","/Blog/wp-content/themes/taxresearch2017/*","/Blog/*\\?(.+)"]}},{"not":{"selector_matches":"a[rel~=\"nofollow\"]"}},{"not":{"selector_matches":".no-prefetch, .no-prefetch a"}}]},"eagerness":"conservative"}]} 850</script>
vendor: 1 bytes, line 850
850
851<script type="text/javascript"> 852 var dropCookie = true; 853 var cookieDuration = 14; 854 var cookieName = 'complianceCookie'; 855 var cookieValue = 'on'; 856 var privacyMessage = ""; 857 858 jQuery(document).ready(function($) { 859 privacyMessage = jQuery('#hidden-cookie-message').html(); 860 if(checkCookie(window.cookieName) != window.cookieValue){ 861 createDiv(true); 862 window.setTimeout(function() { 863 $('#cookie-law').fadeOut(); 864 }, 5000); 865 } 866 }); 867</script>
867 868<div id="hidden-cookie-message" style="display:none;"> 869 <div> 870 <h4>Tax Research UK Cookies Policy</h4> 871<p>Our Website uses cookies to improve your experience. Please visit our <a rel="nofollow" href="https://www.taxresearch.org.uk/Blog/?page_id=41625">Private: Data Protection & Cookie Policy</a> page for more information about cookies and how we use them.</p> <a class="close-cookie-banner" href="javascript:void(0);" onclick="jQuery(this).parent().parent().hide();"><span>Close</span></a> 872 </div> 873</div> 874 <noscript><div class="statcounter"><a title="web analytics" href="https://statcounter.com/"><img class="statcounter" src="https://c.statcounter.com/1690627/0/37fb5248/0/" alt="web analytics" /></a></div></noscript> 875
875<script type="text/javascript" src="https://www.taxresearch.org.uk/Blog/wp-content/plugins/creare-eu-cookie-law-banner/js/eu-cookie-law.js" id="eu-cookie-law-js"></script>
vendor: 1 bytes, line 875
875
876<script type="text/javascript" id="statcounter-js-js-before"> 877/* <![CDATA[ */ 878var sc_project=1690627; 879var sc_security="37fb5248"; 880 881//# sourceURL=statcounter-js-js-before 882/* ]]> */ 883</script>
vendor: 1 bytes, line 883
883
884<script type="text/javascript" async src="https://www.statcounter.com/counter/counter.js" id="statcounter-js-js"></script>
vendor: 1 bytes, line 884
884
885<script type="text/javascript" id="wp_ulike-js-extra"> 886/* <![CDATA[ */ 887var wp_ulike_params = {"ajax_url":"https://www.taxresearch.org.uk/Blog/wp-admin/admin-ajax.php","notifications":"1"}; 888//# sourceURL=wp_ulike-js-extra 889/* ]]> */ 890</script>
vendor: 1 bytes, line 890
890
891<script type="text/javascript" src="https://www.taxresearch.org.uk/Blog/wp-content/plugins/wp-ulike/assets/js/wp-ulike.min.js?ver=4.8.0" id="wp_ulike-js"></script>
vendor: 1 bytes, line 891
891
892<script type="text/javascript" id="pojo-a11y-js-extra"> 893/* <![CDATA[ */ 894var PojoA11yOptions = {"focusable":"","remove_link_target":"","add_role_links":"1","enable_save":"1","save_expiration":"12"}; 895//# sourceURL=pojo-a11y-js-extra 896/* ]]> */ 897</script>
vendor: 1 bytes, line 897
897
898<script type="text/javascript" src="https://www.taxresearch.org.uk/Blog/wp-content/plugins/pojo-accessibility/modules/legacy/assets/js/app.min.js?ver=1.0.0" id="pojo-a11y-js"></script>
vendor: 1 bytes, line 898
898
899<script id="wp-emoji-settings" type="application/json"> 900{"baseUrl":"https://s.w.org/images/core/emoji/17.0.2/72x72/","ext":".png","svgUrl":"https://s.w.org/images/core/emoji/17.0.2/svg/","svgExt":".svg","source":{"concatemoji":"https://www.taxresearch.org.uk/Blog/wp-includes/js/wp-emoji-release.min.js?ver=6.9.9"}} 901</script>
vendor: 1 bytes, line 901
901
902<script type="module"> 903/* <![CDATA[ */ 904/*! This file is auto-generated */ 905var e="script#wp-emoji-settings",t=document.querySelector(e);if(!(t instanceof HTMLScriptElement))throw new Error("Element missing: "+e);const r=JSON.parse(t.text),s=(window._wpemojiSettings=r,"wpEmojiSettingsSupports"),o=["flag","emoji"];function i(e){try{var t={supportTests:e,timestamp:(new Date).valueOf()};sessionStorage.setItem(s,JSON.stringify(t))}catch(e){}}function c(e,t,n){e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(t,0,0);t=new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data);e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(n,0,0);const r=new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data);return t.every((e,t)=>e===r[t])}function p(e,t){e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(t,0,0);var n=e.getImageData(16,16,1,1);for(let e=0;e<n.data.length;e++)if(0!==n.data[e])return!1;return!0}function u(e,t,n,r){switch(t){case"flag":return n(e,"\ud83c\udff3\ufe0f\u200d\u26a7\ufe0f","\ud83c\udff3\ufe0f\u200b\u26a7\ufe0f")?!1:!n(e,"\ud83c\udde8\ud83c\uddf6","\ud83c\udde8\u200b\ud83c\uddf6")&&!n(e,"\ud83c\udff4\udb40\udc67\udb40\udc62\udb40\udc65\udb40\udc6e\udb40\udc67\udb40\udc7f","\ud83c\udff4\u200b\udb40\udc67\u200b\udb40\udc62\u200b\udb40\udc65\u200b\udb40\udc6e\u200b\udb40\udc67\u200b\udb40\udc7f");case"emoji":return!r(e,"\ud83e\u1fac8")}return!1}function f(e,t,n,r){let a;const s=(a="undefined"!=typeof WorkerGlobalScope&&self instanceof WorkerGlobalScope?new OffscreenCanvas(300,150):document.createElement("canvas")).getContext("2d",{willReadFrequently:!0}),o=(s.textBaseline="top",s.font="600 32px Arial",{});return e.forEach(e=>{o[e]=t(s,e,n,r)}),o}function a(e){var t=document.createElement("script");t.src=e,t.defer=!0,document.head.appendChild(t)}r.supports={everything:!0,everythingExceptFlag:!0},new Promise(t=>{let n=function(){try{var e=JSON.parse(sessionStorage.getItem(s));if("object"==typeof e&&"number"==typeof e.timestamp&&(new Date).valueOf()<e.timestamp+604800&&"object"==typeof e.supportTests)return e.supportTests}catch(e){}return null}();if(!n){if("undefined"!=typeof Worker&&"undefined"!=typeof OffscreenCanvas&&"undefined"!=typeof URL&&URL.createObjectURL&&"undefined"!=typeof Blob)try{var e="postMessage("+f.toString()+"("+[JSON.stringify(o),u.toString(),c.toString(),p.toString()].join(",")+"));",r=new Blob([e],{type:"text/javascript"});const a=new Worker(URL.createObjectURL(r),{name:"wpTestEmojiSupports"});return void(a.onmessage=e=>{i(n=e.data),a.terminate(),t(n)})}catch(e){}i(n=f(o,u,c,p))}t(n)}).then(e=>{for(const n in e)r.supports[n]=e[n],r.supports.everything=r.supports.everything&&r.supports[n],"flag"!==n&&(r.supports.everythingExceptFlag=r.supports.everythingExceptFlag&&r.supports[n]);var t;r.supports.everythingExceptFlag=r.supports.everythingExceptFlag&&!r.supports.flag,r.supports.everything||((t=r.source||{}).concatemoji?a(t.concatemoji):t.wpemoji&&t.twemoji&&(a(t.twemoji),a(t.wpemoji)))}); 906//# sourceURL=https://www.taxresearch.org.uk/Blog/wp-includes/js/wp-emoji-loader.min.js 907/* ]]> */ 908</script>
908 909 <a id="pojo-a11y-skip-content" class="pojo-skip-link pojo-skip-content" tabindex="1" accesskey="s" href="#content">Skip to content</a> 910 <nav id="pojo-a11y-toolbar" class="pojo-a11y-toolbar-right" aria-label="Accessibility Toolbar"> 911 <div class="pojo-a11y-toolbar-toggle"> 912 <a class="pojo-a11y-toolbar-link pojo-a11y-toolbar-toggle-link" href="javascript:void(0);" title="Accessibility Tools" role="button"> 913 <span class="pojo-sr-only sr-only">Open toolbar</span> 914 <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 100 100" fill="currentColor" width="1em"> 915 <title>Accessibility Tools</title> 916 <g><path d="M60.4,78.9c-2.2,4.1-5.3,7.4-9.2,9.8c-4,2.4-8.3,3.6-13,3.6c-6.9,0-12.8-2.4-17.7-7.3c-4.9-4.9-7.3-10.8-7.3-17.7c0-5,1.4-9.5,4.1-13.7c2.7-4.2,6.4-7.2,10.9-9.2l-0.9-7.3c-6.3,2.3-11.4,6.2-15.3,11.8C7.9,54.4,6,60.6,6,67.3c0,5.8,1.4,11.2,4.3,16.1s6.8,8.8,11.7,11.7c4.9,2.9,10.3,4.3,16.1,4.3c7,0,13.3-2.1,18.9-6.2c5.7-4.1,9.6-9.5,11.7-16.2l-5.7-11.4C63.5,70.4,62.5,74.8,60.4,78.9z"/><path d="M93.8,71.3l-11.1,5.5L70,51.4c-0.6-1.3-1.7-2-3.2-2H41.3l-0.9-7.2h22.7v-7.2H39.6L37.5,19c2.5,0.3,4.8-0.5,6.7-2.3c1.9-1.8,2.9-4,2.9-6.6c0-2.5-0.9-4.6-2.6-6.3c-1.8-1.8-3.9-2.6-6.3-2.6c-2,0-3.8,0.6-5.4,1.8c-1.6,1.2-2.7,2.7-3.2,4.6c-0.3,1-0.4,1.8-0.3,2.3l5.4,43.5c0.1,0.9,0.5,1.6,1.2,2.3c0.7,0.6,1.5,0.9,2.4,0.9h26.4l13.4,26.7c0.6,1.3,1.7,2,3.2,2c0.6,0,1.1-0.1,1.6-0.4L97,77.7L93.8,71.3z"/></g> </svg> 917 </a> 918 </div> 919 <div class="pojo-a11y-toolbar-overlay"> 920 <div class="pojo-a11y-toolbar-inner"> 921 <p class="pojo-a11y-toolbar-title">Accessibility Tools</p> 922 923 <ul class="pojo-a11y-toolbar-items pojo-a11y-tools"> 924 <li class="pojo-a11y-toolbar-item"> 925 <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-resize-font pojo-a11y-btn-resize-plus" data-action="resize-plus" data-action-group="resize" tabindex="-1" role="button"> 926 <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>Increase Text</title><path fill="currentColor" d="M256 200v16c0 4.25-3.75 8-8 8h-56v56c0 4.25-3.75 8-8 8h-16c-4.25 0-8-3.75-8-8v-56h-56c-4.25 0-8-3.75-8-8v-16c0-4.25 3.75-8 8-8h56v-56c0-4.25 3.75-8 8-8h16c4.25 0 8 3.75 8 8v56h56c4.25 0 8 3.75 8 8zM288 208c0-61.75-50.25-112-112-112s-112 50.25-112 112 50.25 112 112 112 112-50.25 112-112zM416 416c0 17.75-14.25 32-32 32-8.5 0-16.75-3.5-22.5-9.5l-85.75-85.5c-29.25 20.25-64.25 31-99.75 31-97.25 0-176-78.75-176-176s78.75-176 176-176 176 78.75 176 176c0 35.5-10.75 70.5-31 99.75l85.75 85.75c5.75 5.75 9.25 14 9.25 22.5z"></path></svg></span><span class="pojo-a11y-toolbar-text">Increase Text</span> </a> 927 </li> 928 929 <li class="pojo-a11y-toolbar-item"> 930 <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-resize-font pojo-a11y-btn-resize-minus" data-action="resize-minus" data-action-group="resize" tabindex="-1" role="button"> 931 <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>Decrease Text</title><path fill="currentColor" d="M256 200v16c0 4.25-3.75 8-8 8h-144c-4.25 0-8-3.75-8-8v-16c0-4.25 3.75-8 8-8h144c4.25 0 8 3.75 8 8zM288 208c0-61.75-50.25-112-112-112s-112 50.25-112 112 50.25 112 112 112 112-50.25 112-112zM416 416c0 17.75-14.25 32-32 32-8.5 0-16.75-3.5-22.5-9.5l-85.75-85.5c-29.25 20.25-64.25 31-99.75 31-97.25 0-176-78.75-176-176s78.75-176 176-176 176 78.75 176 176c0 35.5-10.75 70.5-31 99.75l85.75 85.75c5.75 5.75 9.25 14 9.25 22.5z"></path></svg></span><span class="pojo-a11y-toolbar-text">Decrease Text</span> </a> 932 </li> 933 934 <li class="pojo-a11y-toolbar-item"> 935 <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-background-group pojo-a11y-btn-grayscale" data-action="grayscale" data-action-group="schema" tabindex="-1" role="button"> 936 <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>Grayscale</title><path fill="currentColor" d="M15.75 384h-15.75v-352h15.75v352zM31.5 383.75h-8v-351.75h8v351.75zM55 383.75h-7.75v-351.75h7.75v351.75zM94.25 383.75h-7.75v-351.75h7.75v351.75zM133.5 383.75h-15.5v-351.75h15.5v351.75zM165 383.75h-7.75v-351.75h7.75v351.75zM180.75 383.75h-7.75v-351.75h7.75v351.75zM196.5 383.75h-7.75v-351.75h7.75v351.75zM235.75 383.75h-15.75v-351.75h15.75v351.75zM275 383.75h-15.75v-351.75h15.75v351.75zM306.5 383.75h-15.75v-351.75h15.75v351.75zM338 383.75h-15.75v-351.75h15.75v351.75zM361.5 383.75h-15.75v-351.75h15.75v351.75zM408.75 383.75h-23.5v-351.75h23.5v351.75zM424.5 383.75h-8v-351.75h8v351.75zM448 384h-15.75v-352h15.75v352z"></path></svg></span><span class="pojo-a11y-toolbar-text">Grayscale</span> </a> 937 </li> 938 939 <li class="pojo-a11y-toolbar-item"> 940 <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-background-group pojo-a11y-btn-high-contrast" data-action="high-contrast" data-action-group="schema" tabindex="-1" role="button"> 941 <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>High Contrast</title>
941<path fill="currentColor" d="M192 360v-272c-75 0-136 61-136 136s61 136 136 136zM384 224c0 106-86 192-192 192s-192-86-192-192 86-192 192-192 192 86 192 192z"></path></svg></span><span class="pojo-a11y-toolbar-text">High Contrast</span> </a> 942 </li> 943 944 <li class="pojo-a11y-toolbar-item"> 945 <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-background-group pojo-a11y-btn-negative-contrast" data-action="negative-contrast" data-action-group="schema" tabindex="-1" role="button"> 946 947 <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>Negative Contrast</title><path fill="currentColor" d="M416 240c-23.75-36.75-56.25-68.25-95.25-88.25 10 17 15.25 36.5 15.25 56.25 0 61.75-50.25 112-112 112s-112-50.25-112-112c0-19.75 5.25-39.25 15.25-56.25-39 20-71.5 51.5-95.25 88.25 42.75 66 111.75 112 192 112s149.25-46 192-112zM236 144c0-6.5-5.5-12-12-12-41.75 0-76 34.25-76 76 0 6.5 5.5 12 12 12s12-5.5 12-12c0-28.5 23.5-52 52-52 6.5 0 12-5.5 12-12zM448 240c0 6.25-2 12-5 17.25-46 75.75-130.25 126.75-219 126.75s-173-51.25-219-126.75c-3-5.25-5-11-5-17.25s2-12 5-17.25c46-75.5 130.25-126.75 219-126.75s173 51.25 219 126.75c3 5.25 5 11 5 17.25z"></path></svg></span><span class="pojo-a11y-toolbar-text">Negative Contrast</span> </a> 948 </li> 949 950 <li class="pojo-a11y-toolbar-item"> 951 <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-background-group pojo-a11y-btn-light-background" data-action="light-background" data-action-group="schema" tabindex="-1" role="button"> 952 <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>Light Background</title><path fill="currentColor" d="M184 144c0 4.25-3.75 8-8 8s-8-3.75-8-8c0-17.25-26.75-24-40-24-4.25 0-8-3.75-8-8s3.75-8 8-8c23.25 0 56 12.25 56 40zM224 144c0-50-50.75-80-96-80s-96 30-96 80c0 16 6.5 32.75 17 45 4.75 5.5 10.25 10.75 15.25 16.5 17.75 21.25 32.75 46.25 35.25 74.5h57c2.5-28.25 17.5-53.25 35.25-74.5 5-5.75 10.5-11 15.25-16.5 10.5-12.25 17-29 17-45zM256 144c0 25.75-8.5 48-25.75 67s-40 45.75-42 72.5c7.25 4.25 11.75 12.25 11.75 20.5 0 6-2.25 11.75-6.25 16 4 4.25 6.25 10 6.25 16 0 8.25-4.25 15.75-11.25 20.25 2 3.5 3.25 7.75 3.25 11.75 0 16.25-12.75 24-27.25 24-6.5 14.5-21 24-36.75 24s-30.25-9.5-36.75-24c-14.5 0-27.25-7.75-27.25-24 0-4 1.25-8.25 3.25-11.75-7-4.5-11.25-12-11.25-20.25 0-6 2.25-11.75 6.25-16-4-4.25-6.25-10-6.25-16 0-8.25 4.5-16.25 11.75-20.5-2-26.75-24.75-53.5-42-72.5s-25.75-41.25-25.75-67c0-68 64.75-112 128-112s128 44 128 112z"></path></svg></span><span class="pojo-a11y-toolbar-text">Light Background</span> </a> 953 </li> 954 955 <li class="pojo-a11y-toolbar-item"> 956 <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-links-underline" data-action="links-underline" data-action-group="toggle" tabindex="-1" role="button"> 957 <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>Links Underline</title><path fill="currentColor" d="M364 304c0-6.5-2.5-12.5-7-17l-52-52c-4.5-4.5-10.75-7-17-7-7.25 0-13 2.75-18 8 8.25 8.25 18 15.25 18 28 0 13.25-10.75 24-24 24-12.75 0-19.75-9.75-28-18-5.25 5-8.25 10.75-8.25 18.25 0 6.25 2.5 12.5 7 17l51.5 51.75c4.5 4.5 10.75 6.75 17 6.75s12.5-2.25 17-6.5l36.75-36.5c4.5-4.5 7-10.5 7-16.75zM188.25 127.75c0-6.25-2.5-12.5-7-17l-51.5-51.75c-4.5-4.5-10.75-7-17-7s-12.5 2.5-17 6.75l-36.75 36.5c-4.5 4.5-7 10.5-7 16.75 0 6.5 2.5 12.5 7 17l52 52c4.5 4.5 10.75 6.75 17 6.75 7.25 0 13-2.5 18-7.75-8.25-8.25-18-15.25-18-28 0-13.25 10.75-24 24-24 12.75 0 19.75 9.75 28 18 5.25-5 8.25-10.75 8.25-18.25zM412 304c0 19-7.75 37.5-21.25 50.75l-36.75 36.5c-13.5 13.5-31.75 20.75-50.75 20.75-19.25 0-37.5-7.5-51-21.25l-51.5-51.75c-13.5-13.5-20.75-31.75-20.75-50.75 0-19.75 8-38.5 22-52.25l-22-22c-13.75 14-32.25 22-52 22-19 0-37.5-7.5-51-21l-52-52c-13.75-13.75-21-31.75-21-51 0-19 7.75-37.5 21.25-50.75l36.75-36.5c13.5-13.5 31.75-20.75 50.75-20.75 19.25 0 37.5 7.5 51 21.25l51.5 51.75c13.5 13.5 20.75 31.75 20.75 50.75 0 19.75-8 38.5-22 52.25l22 22c13.7
9575-14 32.25-22 52-22 19 0 37.5 7.5 51 21l52 52c13.75 13.75 21 31.75 21 51z"></path></svg></span><span class="pojo-a11y-toolbar-text">Links Underline</span> </a> 958 </li> 959 960 <li class="pojo-a11y-toolbar-item"> 961 <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-readable-font" data-action="readable-font" data-action-group="toggle" tabindex="-1" role="button"> 962 <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>Readable Font</title><path fill="currentColor" d="M181.25 139.75l-42.5 112.5c24.75 0.25 49.5 1 74.25 1 4.75 0 9.5-0.25 14.25-0.5-13-38-28.25-76.75-46-113zM0 416l0.5-19.75c23.5-7.25 49-2.25 59.5-29.25l59.25-154 70-181h32c1 1.75 2 3.5 2.75 5.25l51.25 120c18.75 44.25 36 89 55 133 11.25 26 20 52.75 32.5 78.25 1.75 4 5.25 11.5 8.75 14.25 8.25 6.5 31.25 8 43 12.5 0.75 4.75 1.5 9.5 1.5 14.25 0 2.25-0.25 4.25-0.25 6.5-31.75 0-63.5-4-95.25-4-32.75 0-65.5 2.75-98.25 3.75 0-6.5 0.25-13 1-19.5l32.75-7c6.75-1.5 20-3.25 20-12.5 0-9-32.25-83.25-36.25-93.5l-112.5-0.5c-6.5 14.5-31.75 80-31.75 89.5 0 19.25 36.75 20 51 22 0.25 4.75 0.25 9.5 0.25 14.5 0 2.25-0.25 4.5-0.5 6.75-29 0-58.25-5-87.25-5-3.5 0-8.5 1.5-12 2-15.75 2.75-31.25 3.5-47 3.5z"></path></svg></span><span class="pojo-a11y-toolbar-text">Readable Font</span> </a> 963 </li> 964 <li class="pojo-a11y-toolbar-item"> 965 <a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-reset" data-action="reset" tabindex="-1" role="button"> 966 <span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><title>Reset</title><path fill="currentColor" d="M384 224c0 105.75-86.25 192-192 192-57.25 0-111.25-25.25-147.75-69.25-2.5-3.25-2.25-8 0.5-10.75l34.25-34.5c1.75-1.5 4-2.25 6.25-2.25 2.25 0.25 4.5 1.25 5.75 3 24.5 31.75 61.25 49.75 101 49.75 70.5 0 128-57.5 128-128s-57.5-128-128-128c-32.75 0-63.75 12.5-87 34.25l34.25 34.5c4.75 4.5 6 11.5 3.5 17.25-2.5 6-8.25 10-14.75 10h-112c-8.75 0-16-7.25-16-16v-112c0-6.5 4-12.25 10-14.75 5.75-2.5 12.75-1.25 17.25 3.5l32.5 32.25c35.25-33.25 83-53 132.25-53 105.75 0 192 86.25 192 192z"></path></svg></span> 967 <span class="pojo-a11y-toolbar-text">Reset</span> 968 </a> 969 </li> 970 </ul> 971 </div> 972 </div> 973 </nav> 974 975 976<!-- 977 The following makes dropdown parents clickable 978 http://stackoverflow.com/questions/25692514/bootstrap-how-do-i-make-dropdown-navigation-parent-links-an-active-link 979-->
980<script> 981jQuery(function($) { 982$('.navbar .dropdown').hover(function() { 983$(this).find('.dropdown-menu').first().stop(true, true).delay(250).slideDown(); 984 985}, function() { 986$(this).find('.dropdown-menu').first().stop(true, true).delay(100).slideUp(); 987 988}); 989 990$('.navbar .dropdown > a').click(function(){ 991location.href = this.href; 992}); 993 994}); 995</script>
995 996 997</body> 998</html>
Line numbers count LF bytes from the start of the resource, as the search results do. Vendor segments are library code the classifier recognised; they are stored but not indexed. Bytes are shown as Latin1 characters, one per byte.