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[Music] hello im roger bisbee from the skill builder channel and today i want to talk to you in my little rant about taxes and more specifically about a particular tax which has vexed me for many years confused me and cause my poor suffering wife a lot of problems when shes had to do those dreaded v-a-t returns that value added tax as we call it v-a-t for sure the whole business was dreamed up to simplify taxation lets just have a quick look at v80 and how it works weve got a cement manufacturer here who is producing bags of cement and hes charging one pound per bag happy days eh wouldnt you love to buy your cement for one pound a bag so hes charging one pound a bag for his cement but because hes v8 registered obviously hes making a lot of cement hes got to charge his 20 when he sells it to the merchant so the merchant is buying that cement for one pound twenty so one pound twenty thats twenty p for every bag of cement into the governments coffers and the merchant is buyin