The Association of Taxation Technicians is concerned that there is insufficient informed debate on tax matters, which in turn means the consequences of some tax changes are not thought through. In the past Members of Parliament debated government's new tax proposals at length. With the increasing volume and detail of legislation, the value of debate is being eroded. Universities and academics should therefore make a major contribution to this debate. People either pay tax or live on Benefits provided out of taxation.
Tax policy is used to change social attitudes and trends.
The taxation of company cars is just one example of this. I would like Universities to enter the debate into how the tax system develops. Some tax changes have unforeseen effects in day to day practical ways. Take for example an employer sending a gift of flowers to an employee in hospital. This is now considered a benefit to the employee, who will be taxed on their value.