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Tax collection is not a new idea. Citizens of a state have been paying tax since the period of slavery of Israeli children in Egyptian era. Every citizen and organisation of a country that is earning money has to pay tax.

The tax, which is taken from the citizens, is then utilised by the government in carrying out various jobs and services for the betterment of the state. Tax is applicable on every earning citizen and organisation of the state. The government then uses tax that is taken from the citizens in order to achieve some goals and targets. Tax can be divided into two categories called progressive and regressive taxes. Progressive tax is taken according to an individual’s amount of earned money. Alternatively, we can say the more you earn, the more would be the amount of progressive tax that is applicable on you.

In other words, the higher the income bracket is, the higher would be the tax rate. As for regressive tax, it has a fixed rate and does not take into consideration the amount of income. Sales tax is a very appropriate example of regressive tax. If one considers from a fair standpoint, the poor have to contribute a huger proportion of his /her income as compared to what the rich are paying.

The fringe benefits offered by the employer to its employees are also taxable. Fringe benefits are the non-cash benefits that are usually offered by the employer to its employees in order to keep them satisfied and improve the quality of their lives. If someone earns less than a certain amount of money in a year, then there are different tax rules applicable on him/her.

Capital Gains Tax or CGT is applied on those possessions whose worth has risen like shares or property. Their worth fluctuates over the period of possession. If there is a rise in worth and value of possessions, the Capital Gains Tax is applicable on the person who owns the asset (shares and property, etc).

The Capital Gains Tax becomes applicable on an individual when they are planning to sell their share or property or give it away to some other person. Along with that, there is a Gift Aid, which is standard or one-off money from taxed income that is given for charities. Charity can claim the tax back.

HM Revenue and Customs (also called HMRC) are the government departments responsible to handle evaluation as well as collection of many types of taxes that also includes VAT or Value Added Tax. Not only has that but, HMRC also pay child benefits and tax credits.

Then there is income tax, which explains itself very well. This tax is imposed on profits from property, employment, savings and investments, pension, self-employment and social security income. Overall, there is a long list of terms applicable on taxes. However, above is just a summary of the central and basic concepts that are given in tax law.

Simon P Jennings is a personal insurance consultant. Take services and help of professionals about Beneficiary Trust today at http://www.claimsadvicecentre.com

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