Professor Judith Freedman: all content

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CIOT/IFS debate: How should different ways of working be taxed?

Event 20 March 2017 at 18:30 <p>8 John Adam Street</p> <p>London</p> <p>WC2N 6EZ</p>
This is the eighth in a series of lectures and debates being organised by the CIOT and the IFS to promote debate among policy-makers, opinion-formers and the wider tax and economics communities on the future of the UK and international tax systems.
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Small business taxation

Book Chapter
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.

1 April 2010

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Small companies again

Journal article

This Finance Act note discusses the changes to the small companies tax rate announced in the 2007 Budget in the wider context of the problems of small business taxation.

1 November 2007

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Small Business Taxation

Report

This paper forms part of a special study for the Mirrlees Review and was presented at the IFS Residential Conference 2007.

20 April 2007

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Employed or self-employed? Tax classification of workers and the changing labour market

Working Paper

In this report, the Committee considers the issue of tax equity between the employed and self-employed. This complex topic raises many questions, one of which relates to the way in which the tax system classifies workers. Do changing work patterns indicate the need for a new approach to classification for tax purposes? Is the case law that currently governs the area sufficiently robust and clear, especially in the light of the new burden placed upon it by the so-called IR35 legislation on personal service companies? What is the relation between classification of workers for taxation and their classification in other areas of law, particularly employment law? These are some of the issues addressed in this paper.

1 February 2001