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tax

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tax noun

ADJ. high, low | direct, indirect | basic, basic-rate, higher-rate | progressive, redistributive | regressive A regressive tax, like the poll tax, takes proportionately more of a poor person's income. | windfall The privatized utility companies may be faced with a windfall tax on the profits of the last few years. | back (informal) The tax office demanded £80,000 in back taxes. | council, poll | capital, capital gains, income, inheritance, land, profits, property, savings, wealth | consumption, purchase, sales, value added (= VAT) | capital transfer, investment | company, corporation | car, road, vehicle It's time to renew your car tax. | carbon, energy, fuel, petrol | excise, import

VERB + TAX pay | impose, introduce, levy, put Direct taxes could only be levied with the consent of Parliament. The government may put an indirect tax on books. | collect the government department responsible for collecting taxes | deduct Your employer will deduct the tax for you. | increase, put up, raise | cut, lower, reduce | abolish | overpay | reclaim | offset sth against, set/write sth off against Claims for expenses can be set off against tax. | avoid, escape | evade She was charged with conspiracy to evade taxes.

TAX + VERB go up, increase, rise Taxes look set to rise again. | come/go down, fall | be chargeable, be payable the amount on which capital gains tax is payable

TAX + NOUN payer (also taxpayer) a higher-rate tax payer | authority/authorities, office, man (also taxman) (informal) She owes the taxman £10,000. | law, legislation, measures, policy, reform, structure, system | period, year The tax year begins in April. | cut, increase | band, bracket, rate, threshold Her salary puts her in the highest tax band. | revenue, yield | assessment, form, return You have to fill in your tax return by tomorrow. | advantage, allowance, benefit, break, concession, credit, exemption, incentive, perks, rebate, refund, relief There are tax advantages to working freelance. You will only receive tax relief on the first £30,000. | affairs, arrangements His tax affairs are under investigation by the police. | avoidance | loophole Her accountant was good at exploiting tax loopholes. | dodge, evasion, fraud He gave the Porsche to his mother as a tax dodge. | dodger | exile She is living as a tax exile in Monaco. | haven The island is a popular tax haven for the very rich. | collector, consultant, inspector | bill, charge, invoice, payment | arrears He was ordered to pay $2 million in tax arrears. | liability an increase in tax liability on company cars | burden putting a new tax burden on the middle classes | base By broadening the tax base (= making more people pay tax) the chancellor could raise more revenues.

PREP. after/before ~ Profits after tax were £262,000. | in ~ Collectively, smokers pay over £15,000 a day in tax. | ~ on introducing a 60% tax on alcohol

PHRASES for tax purposes the rules for deciding on someone's residence status for UK tax purposes | (the basic/higher) rate of tax an increase in the basic rate of tax

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