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: recent developments (162 KB, PDF)
This note discusses the reforms to taxing small businesses set out in the 2007 Budget – in particular, the phased increase in the small companies tax rate – before looking at the recent change in the Government's approach, signalled in the 2008 Pre-Budget Report.
Documents to download
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Taxing small businesses: recent developments (162 KB, PDF)
Related posts
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This note gives a short introduction to the way VAT works, and the significance of EU VAT law for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services and the Government's introduction of a temporary 5% rate in July 2020.
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This paper collates data on the number of applications and total support provided under the UK Government coronavirus business support schemes. The attached excel spreadsheet allows users to view data by Parliamentary constituency.
