Taking Stock - Bold students want boy racers off the roads.

It comes to the stage when arguing the toss over whether the chancellor will plump for more tax on company cars is just too boring to discuss. Sixth formers taking part in the Chartered Institute of Taxation’s annual fantasy budget competition have taken a rather wry look at the world of tax, identified their own priorities and concluded, among other things, that swimwear is a major health risk. What better measure to take then than imposing a tax on bikinis, thereby improving public morale as the incidence of skin cancer falls? As brief as this proposal may seem, it provides a revealing insight into the minds of students. In another bold suggestion the students have targeted smugglers with a tax on empty vans using cross-Channel ferries because they only return with fags and booze to flood the black market. And boy racers beware! The students made it clear they want you off the roads when they asked for a tax on driving licences for newly-qualified male drivers because they are responsible for most accidents on the road. Perhaps the most pertinent idea however is tax relief on professional tax advice so that more people can afford to pay for help to understand their tax.