Small companies again

Published on 1 November 2007

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.

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<p><p><p>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.</p></p></p>

Authors

Judith Freedman
Judith Freedman

Research Fellow Worcester College, Oxford

Judith Freedman is a Research Fellow of IFS. She is KPMG Professor of Taxation Law and a Fellow of Worcester College, Oxford.

Claire Crawford
Claire Crawford

Research Fellow University College London

Claire is a Research Fellow at IFS, working on the determinants and consequences of participation in childcare and education for parents and children.

Journal article details

Publisher
British Tax Review
Issue
November 2007

Suggested citation

Crawford, C and Freedman, J. (2007). 'Small companies again' (2007)

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