A lot has been written in the past dew weeks about the attitude of a number of international companies to paying UK corporation tax.  This issue is though only one of a number of matters that needs to be addressed.

Is there the political will to reform the UK’s tax system?  I would argue no.  What evidence do I have for this?

1. The reluctance of the UK Government to address the paying of corporation tax by large international companies.

2. There is a lot of talk of tax simplification but the reality is very different.  The new reduced rate of inheritance tax is but one example.

3. If the UK Government was serious about reforming the tax system we would be at least be debating publishing summaries of business tax returns and other ideas to increase transparency.

4. The introduction of morality into this debate does not help matters.  A robust tax system should not need to rely on what is and what is not “moral”.

5.  Fairness is though crucial.  The perception is growing that tax for certain sections of our society is optional.  This needs to be addressed as a matter of urgency.   The fact that it is increasingly difficult to tell what is “tax avoidance” and what is “tax evasion” does not help matters.

6.  The fact that the UK Government has allowed so many public sector people to be employed through service companies is nothing short of disgraceful.   This added to the perception of a lack of fairness.

7. The UK Government seemed to immediately say it would not introduce a Financial Transaction Tax because it was a European proposal.  The lack of a proper debate again added to the perception of a lack of fairness.

8. If the UK Government did care about the quality of UK’s tax system why have they made such deep cuts to HMRC’s budget and staff numbers.

This though is not just a UK Government matter.

It was reported a couple of months ago that a number of so-called celebrities were involved in schemes, perfectly legal, to reduce the amount of tax they paid.   The furore, if that is what it was, did not last long.  If the public do not seem to care too much about this issue then the UK Government might conclude it is not that important.

These issues apply just as much to the Scottish Government as further tax and fiscal powers reside in Edinburgh.