VAT ought to be simple.
Charging tax on whatever you spend is not a complex idea and the principle, under various names, has been around for a very long time and I personally think it a fairer system than taxing what we earn. The more you spend the more tax you pay makes sense and of course unless you earn you cannot spend. Those that choose to save have a good incentive as well. Save your cash and don't pay so much tax. Put VAT on everything and scrap income tax would be a really good idea ~ that way we all have a choice.
My objection to VAT is that the Government want anyone in business to act as an unpaid tax collector for them.

When we had the pubs I spent hours and hours doing the bloody VAT returns. Booze, like patrol and motor cars is one of those where you pay tax on tax. Alcohol "duty" is added to the cost price of the booze, then profit margin goes on and the whole is subject to VAT. That is nothing short of fvcking scandalous.