Is our revenue system too taxing? Are the thousands of pages of rules and regulations just an invitation to fraud and expensive accountants - with low earners left to fall into the traps set by HMRC? Or do we need to be able to take into account all the subtle nuances of modern life with allowances and exemptions to ensure a fair and equitable system? Judith Freedman is the Pinsent Mason Professor of Taxation Law and Policy at Oxford University, and she tells Phil and Roger of the simplifications that could and should be done.
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