Documents to download

This historical note examines the difficulty of designing effective tax incentives for small companies, in the context of the four year history of the zero rate of corporation tax, introduced in April 2002.


Documents to download

Related posts

  • VAT on private school fees

    In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.

    VAT on private school fees
  • VAT and Churches

    Construction work to repair buildings, including historic churches, is charged VAT at the 20% standard rate. The Listed Places of Worship Grant Scheme provides grants to mitigate the VAT costs for these repairs.

    VAT and Churches