never seen before?

well, well, well I can not remember ever seeing the phrases "Gordon Brown" and "think" in the same sentence before! :)

FWIW the concept of VAT is very, very simple & efficient tax (cheap to collect) . . . it is now a tax made extremely complicated with only one purpose I can see . . . to keep herds of civil servants in employment roaming around the UK & EU making up ever more devious & complex rules and then checking up our compliance with the same

if this rats nest of regulation / law means that there is opportunity for fraud it's not really surprising is it??

the answer is so simple but it requires a chancellor with a basic understanding of business & trade so that's not going to ever happen is it? of course not! (as a History of Art degree or similar seems to be the key prerequisite for a job as an MP)

. . . . . just remember the average MP thinks that the 'government' should "regulate the internet" - I rest my case!