The series now appears in four versions: the main MasterChef series, MasterChef: The Professionals for working chefs, Celebrity MasterChef, and Junior MasterChef, for 9-to-12-year-olds. The format has been reproduced around the world in a large number of international versions.t initially ran from 1990 to 2001 and was later revived in a different format known as MasterChef Goes Large from 2005 onwards. In 2008, the Goes Large part of the name was dropped, but the format remains identical. The revamped format was devised by Franc Roddam and John Silver with Karen Ross producing.
tax evasion. Unlawful attempt to minimize tax liability through fraudulent techniques to circumvent or frustrate tax laws, such as deliberate under-statement of taxable income or willful non-payment of due taxes. Whereas tax evasion is an offense (punishable by both civil and criminal penalties), tax avoidance is not.
A regressive tax is a tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases. Regressive describes a distribution effect on income or expenditure, referring to the way the rate progresses from high to low, so that the average tax rate exceeds the marginal tax rate.he opposite of a regressive tax is a progressive tax, in which the average tax rate increases as the amount subject to taxation increases. In between is a flat or proportional tax, where the tax rate is fixed as the amount subject to taxation increases.