While the papers released this week by the Tax Strategy Group have generally epitomised conservatism and lack of imagination, the chapter on value-added tax stands out as a breath of fresh air. The Currency has already reported on the options presented by senior civil servants to the Government for the upcoming budget when it comes to capital and property taxes – change absolutely nothing – and I have gone through the entire chapter on climate action and tax without finding anything new to report. By contrast, suggestions to tinker with tax bands in the income tax section seemed so exciting…
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