Article

Comment

Football

Identity

Sport

22 January 2024

5 min read

How I came to love my new neighbours

Moving to Liverpool, home to the team he hated, challenges football supporter Sam Tomlin’s sense of belonging.

Sam Tomlin

Sam Tomlin is a Salvation Army officer, leading a local church in Liverpool where he lives with his wife and children.

Silouhetted by red flare smoke, celebrating footballs wave red flags.

Liverpool football fans celebrate.

Fleur on Unsplash.

I was born in Exeter, England but my family moved to Oxford when I was two. I don’t remember Exeter at all. I am sometimes envious of people who proudly share how they were ‘born and bred’ in a city or town and trace their lineage there back generations. I profoundly identified with Nick Hornby in his brilliant book Fever Pitch when he describes being a white, middle-class, southern English man or woman as being ‘the most rootless creature on earth; we would rather belong to any other community in the world. Yorkshiremen, Lancastrians, Scots, the Irish… have something they can sit in pubs and bars and weep about, songs to sing, things they can grab for and squeeze hard when they feel like it, but we have nothing, or at least nothing we want.’

I began to love football and started attending games. My Dad, born in Bristol, took me to Oxford United and while I enjoyed going with my friends, I could tell he didn’t care as much when Oxford scored compared to when we went to Bristol City games when I would see a normally calm and controlled man hug random strangers and fall over seats. This is much more exciting – so I committed myself as a Bristol City fan which I am to this day.

Growing up in a school in Oxford, however, it’s not particularly cool to say you support Bristol City, so if you supported a lower league team you also pick a Premier League team. Mine was Manchester United for the very unoriginal reason that they were the best. I had posters of Roy Keane – my hero on whom I modelled my playing style and I even travelled up to Old Trafford when a ticket very occasionally presented itself. They were my second team – and a very close second.

Over the years I have come to deeply love the streets, landmarks and people who call this home as I have lived and served alongside them.

When you support a football team, you also commit to disliking other teams as part of the deal. Most teams have a local rival they enjoy hating, and while I certainly disliked Bristol Rovers, my particular ire was reserved for Liverpool, partly because they were Man Utd’s main rivals in the late 90’s and partly because some of my friends supported them (for the same reason I’ve always had an irrational dislike of QPR but that’s another story). I really disliked Liverpool – I didn’t quite have a poster of Michael Owen or Phil Babb to throw darts at but it wasn’t far off. Football rivalry is a serious business – in the 70’s and 80’s people lost their lives to football hooliganism and while this has thankfully decreased in recent decades, additional police presence is still required at local derbies as passions continue to run high.

I feel quite vulnerable sharing this publicly because it’s something I’ve never shared with the congregation I’ve been leading with my wife for over seven years. The reason for this is that we now live in Liverpool. God, it seems, has a great sense of irony – we became Salvation Army officers and not choosing where we were sent, the letter we opened in 2016 telling us where we would be ‘appointed’ said: Liverpool!

'The very first person you meet is the neighbour, whom you shall love… There is not a single person in the whole world who is as surely and as easily recognised as the neighbour.’

Søren Kierkegaard

Jesus says that the greatest commandments are to love God with everything that you are, and to love your neighbour as yourself. In response to a question about ‘who’ our true neighbours are, he shares a story about a man on a journey far from home who is beaten up and left for dead. His compatriots walk on the other side of the road, but someone from another, distrusted and strange land comes and takes care of him.

Søren Kierkegaard reflects on these stories and observes how humans like to abstract these commands to suit us better. We think our neighbours are those who look and sound like us as much as possible – this is the impulse of patriotism or love of country. But I have never been to Middleborough, Lincoln, or Dundee and while these people might be my compatriots, they are not really my neighbours – to some extent my love for them is an abstraction from reality. For Kierkegaard, ‘The very first person you meet is the neighbour, whom you shall love… There is not a single person in the whole world who is as surely and as easily recognised as the neighbour.’ In this regard, Kierkegaard suggests, Christian loyalty and love is more appropriately applied to a neighbourhood, town or city than it is to a nation or country (this essay by Stephen Backhouse explains more on this with reference to Kierkegaard).

The people I meet every day, walking around the streets of Liverpool are my neighbours and as such I am commanded as a follower of Jesus to love them. This love of God has not only helped me fall in love with a city I once did not know, but even transform something as ingrained as football rivalry. The most fundamental and formative songs I sing are about Jesus, not of a city and the narrative I try and organise my life around is found in the Bible not the history of a city or football club. But we are embodied creatures, and God creates us in and calls us to particular places, where we live, breathe and encounter our neighbours. I don’t think I’d go as far as saying I have become a Liverpool fan! I would still want Liverpool to lose if they played Bristol City and Man Utd, but the God who is able to transform even the deepest hatred into love has softened the heart of this southern, middle-class boy into a love of his new city, its people and perhaps even one of its football teams I once intensely disliked.

Explainer

Comment

Economics

29 October 2024

6 min read

How to tax ethically to avoid a two-tier society

From income tax to property and inheritance taxes, which is fairer?

Laurence Fletcher

Laurence Fletcher is a journalist at the Financial Times.

Sarah Agnew on Unsplash.

Few doubt that Chancellor Rachel Reeves will be putting up taxes when she presents her first Budget on October 30th.

The political narrative of recent months has very much been of an alleged fiscal “black hole” of £22bn - or is it £40bn? - that somehow needs to be filled.

While the size of the shortfall and the identity of those responsible are both hotly disputed, and despite a lack of detail from the Treasury about what it actually consists of, the questions now being asked are not whether taxes will rise but which ones and by how much.

Months of speculation have focused on employer National Insurance, capital gains tax and freezing income tax thresholds as areas that Reeves could look to for the additional revenue.

But beyond the immediate issue of raising enough revenue to make good any shortfall, lies a deeper, trickier question about the way in which taxes should be levied for the good of society. If a government is to force people and companies to hand over their money, then what is the most ethical way to do this? Who should pay and who shouldn’t? How can tax be used to reduce inequality and build a better society?

Answering such questions is, of course, far from straightforward, because there are plenty of other factors in play.

For instance, some taxes are surely levied because they are simpler to collect. Take income tax - an unpopular measure introduced in 1799, then abolished before being reintroduced as a supposed temporary measure. It could certainly be argued that taxing people’s income - their attempt to get on in life and improve their lot in life - is less “fair” than taxing wealth that has been accumulated by someone’s ancestors years ago. Working hard and earning income is often surely a way of breaking down class divisions. But income tax - contributing 28 per cent of UK government tax take in 2023-24, according to The Institute for Fiscal Studies - has the advantage that it is relatively difficult for the average worker at a UK company to avoid it. Ease of levying it is surely a driver.

Equally, some taxes that might seem “fairer” have deliberately not been levied because of the difficulty in collecting them, and/or because to try to do so could be counterproductive.

A wealth tax, for instance, would be “economically damaging”, according to one of the UK’s highest profile tax experts Dan Neidle.

Or take the politically contentious issue of non-doms, a colonial era tax break allowing rich foreigners to avoid UK tax on overseas income. It would be fairer, the argument goes, to tax them on the whole of their income. If they are going to be resident in the UK, then surely they should be taxed like a UK resident whose home is here?

Former Chancellor Jeremy Hunt abolished this regime earlier this year but left a number of concessions that the incoming Labour government pledged to abolish. But non-doms are tax-sensitive and highly mobile, and a number of jurisdictions compete to attract them. Many are entrepreneurs and wealth creators that many countries need. Reports have suggested a clampdown could raise no money or even cost money and could drive people away.

“Housing is being treated as a commodity. The problem is, it’s not; it’s not just an asset. It has utility value and a communal and quasi-spiritual value, enabling people to feel rooted.”

Paul Williams

So, what can be done to use tax in an ethical way? Paul Williams, research professor of marketplace theology and leadership at Regent College, Vancouver and chief executive of the Bible Society, takes a Biblical perspective that he believes offers some solutions.

He takes as his starting point a story from the gospel of Matthew, where Jesus is asked whether people should pay taxes to Caesar. The question is a trap - either Jesus gives his backing to taxation that is highly unpopular with the Jewish people, or he rejects the tax in an act of rebellion against the Romans.

Jesus replies that they should “pay to the Emperor what belongs to the Emperor, and pay to God what belongs to God.” We are to pay our taxes to those in authority, but we are also to honour God.

While Williams believes that too much emphasis is placed on the Budget and political parties’ promises to be able to fix everything, and that a more radical rethink of our economy is required, he also sees room for positive tweaks to the current system.

One key area is the property market, the manifestation of so much inequality in society, with some people owning multiple houses while others cannot afford to buy one.

Williams argues that the ready availability of debt finance has allowed those who already hold assets to easily acquire properties, turning real estate into an investable asset class to the detriment of many of the poorer in society.

“The reason there’s so many homeless people and empty houses is due to debt finance. It makes it easy for a relatively small proportion of the population to acquire a large percentage of the assets.

“The system has allowed a structure in which a small advantage in the beginning can lead to big, big differences over time.”

Williams highlights parts of Devon and Cornwall that have been, he says, “completely ruined” by wealthy people from elsewhere buying second homes, leaving property “out of reach of anyone who lives and works there”.

Nevertheless, he believes taxation can be used in this area to help level the playing field.

He proposes a “pretty punitive” marginal rate of tax on ownership of more than one home. (Stamp duty only partly does the job and is a blunt instrument also affecting people moving homes, thereby makes mobility expensive).

“You want to disincentivise the way the housing market is used for speculation,” he said.

“Housing is being treated as a commodity. The problem is, it’s not; it’s not just an asset. It has utility value and a communal and quasi-spiritual value, enabling people to feel rooted.”

Buy-to-lets, meanwhile, are better than having empty second or third homes, but “wouldn’t it be better if occupiers could buy that house?” he adds.

Meanwhile, research by the Financial Times recently found a huge wealth gap between the average millennial and the top 10 per cent of millennials, who are benefiting from family wealth to accumulate substantial housing assets.

So, would increasing the rate of inheritance tax - one of the most hated of taxes - and/or lowering the threshold also help reduce some of this inequality? After all, how is it fair that one child in the UK is born to inherit large property wealth while another is born to inherit little or nothing? Or, even worse, that second child will only ever be able to afford to be the tenant of the first, paying them rent for the rest of their lives?

Williams is not a fan of inheritance tax per se, arguing that it is “not part of the package” in a Biblical image of a flourishing economy.

But he adds an important caveat: “the playing field is not level.

“There might be circumstances to impose a one-off tax on the very wealthy… if you want a transition to a more equitable society.”

Such steps are not easy to take. It is, he admits, probably “career suicide” for a politician to adopt such views. But if we are to take steps towards a fairer way of life, and avoid a two-tier society in decades to come, then maybe the conversation needs to shift this way. Perhaps the Budget could be the time to start.