To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
Documents to download
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Taxing small businesses: Budget 2000 to Budget 2006 (230 KB, PDF)
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
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Taxing small businesses: Budget 2000 to Budget 2006 (230 KB, PDF)
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UK tax law is specifically targeted rather than purposive: in tackling the exploitation of loopholes in the law, governments have legislated against individual avoidance schemes as and when these have come to light. This note looks at the case that has been made recently for a general anti-avoidance rule, and the Coalition Government's introduction of a 'narrower' General Anti-Abuse Rule in 2013.
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A briefing on the Non-Domestic Rating (Lists) (No.2) Bill 2019-21
