Scotland should be tax guinea pig

Link: Businesses shun flat rate VAT scheme

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.

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