Poll tax: head count or headache?

Article Abstract:

Domestic rates on property values were abolished in Scotland in April 1989 and replaced with what is generically known as the poll tax. The poll tax is made up of three charges: personal, standard, and collective. The personal charge applies to individuals while the standard charge applies to property. The personal charge is payable in the locality where the taxpayer maintains sole or main residence. The standard charge is assessed against a property from which no individual is paying the personal charge. A collective charge applies to property in multiple occupation in which personal charges would be difficult to collect. The collective charge is payable by the owner or leaseholder of the property who, in turn, collects a proportion of the charge from each occupant.

Taxation, Scotland, Poll tax

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In-depth investigations

Article Abstract:

In 1977, Great Britain's Inland Revenue took a new approach to reviewing tax statements. Under the new policy, only a few accounts are examined, as opposed to all accounts; in-depth investigations are conducted only on suspect statements. Small businessmen have complained that this policy harasses legitimate enterprises, while allowing tax evaders to operate on the 'Black Economy'. The most effective way to avoid an in-depth investigation is to return a well-prepared tax statement in which all records are complete and correctly treated, full disclosure of all income is made, and no business resources are taken for personal use. The procedure of a typical investigation is described.

Investigations, Prevention, Tax auditing, Tax audits, United Kingdom. Board of Inland Revenue

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