Scotland should be tax guinea pig
Scotland should be made a guinea pig for a 'flat tax scheme' that would free low-paid workers from the burden of income tax, PricewaterhouseCoopers has said.
David Clarkson, head of tax at the firm in Scotland, suggested replacing VAT, income tax and capital gains tax across all sectors with a single rate, while raising the threshold for untaxed income.
Clarkson said Scotland was suitable for a pilot because of its relatively high proportion of low-paid workers, and the centralised nature of its Revenue computer system.
Even accountants recognised the need for ‘radical’ change, The Sunday Times reported him as saying.