Martin O’Neill

Jun 17, 2024 | bostonreview.net | Joe Guinan |Martin O’Neill

Táíwò is right that what Wallerstein called the “two-step” strategy—“first gain power within the state structure; then transform the world”—looks harder to achieve than ever in our world of unfolding climate calamity. But is Táíwò’s updated first step—dethroning the exorbitant and deadly power of fossil capital—any easier to achieve than Wallerstein’s? We agree that fossil capital must be dethroned, but we are not sure how far this alternative takes us.

Apr 23, 2024 | lexology.com | Martin O’Neill

Taking a case to the Tax Tribunal is a big undertaking for most companies. Contesting a contentious decision by HMRC is not something that companies want to do because it’s expensive, time-consuming and stressful. In the current environment, however, HMRC is raising more contentious decisions and relying on taxpayers’ inability (either through lack of funds or lack of evidence) to take cases to court as part of its efforts to reduce the tax gap.

Jan 29, 2024 | lexology.com | Martin O’Neill

On 19 January 2024 the Officer of the European Public Prosecutor’s Office (“EPPO”) conducted 25 searches in six countries across Europe in pursuit of its investigation of an alleged €19 million fraud involving trade in second-hand mobile phones imported from Hong Kong, the UAE and the USA. Goods from these locations are not eligible for use in margin schemes and so any companies trading them ‘on margin’ are liable to pay VAT at the full rate, plus substantial penalties.

May 10, 2023 | bostonreview.net | Martin O’Neill

Christine Sypnowich presents several telling criticisms of some recent trends in thinking about social justice within liberal political theory. I agree that a one-eyed and exclusive focus on equality of opportunity can lead to a distorted and impoverished viewpoint that loses touch with the real core of equality.