VAT cannot be avoided by rich people.
It is easy to administer, and the clear and simple rules make a company's VAT return an easy thing to prepare, and so easy for HMRC to police.
Breaking VAT rules is a major offence, and easy to penalise, rather than the wishy-washy policing of income and...
Small companies were already paying a paltry 20% on profits, one of the lowest rates in the world ... the only recent movement in rates, is that profits above £300,000 are rapidly being brought down to align with this.
The personal allowance has risen way above inflation in the last 3 years...