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crawford_freedman.pdf
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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](/sites/default/files/styles/square_desktop/public/2022-09/judith%20by%20john%201.jpg?itok=LWwLfnld)
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](/sites/default/files/styles/square_desktop/public/2022-08/Claire_Crawford.jpg?itok=VDnmnmX1)
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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