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Across 1. A fineable offence for not paying tax. 6. Income tax for individuals is based on this 7. A tax commonly placed on alcohol, cigarettes or petrol 9. spending 12. Income earnt by authors or recording artists 14. A tax on imports. 15. Often very wealthy people will do this to lessen the tax they pay.

Down 2. Withholding tax is placed on this 3. A type of tax where the same rate or percentage is always applied 4. On top of a wage or salary a worker can be provided with a car or phone. 5. Duty on a person's property after their death 8. A tax charged on the purchase and sale of commercial land or buildings 10. Companies must pay tax on this. 11. Income otherwise known as net income 13. The option to spending