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

    Emeritus Professor University of Oxford

    Professor Judith Freedman CBE is a Research Fellow of IFS. She is Emeritus Professor of Taxation Law and Policy at the University of 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'

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