There is no consistency even on a simple matter such as deducting the cost of travelling to the job when calculating earnings. If you are self-
employed, you do but if you are working for someone else you don't. As a means of raising public revenue, the present tax system is like using a string bag to collect puffs of smoke. It is a structure of loopholes.
The only form of tax which is proof against avoidance and evasion is a property tax based on the annual rental value of land. Because land cannot be hidden or spirited away to a tax haven, such a tax system is solid.
A land value tax of this kind was included in Labour's 1931 Budget, but, unfortunately, the legislation sank with the fall of the government. Now that the Labour Party is conducting a review of the tax system, surely it should examine this idea as a first priority?