Surplus ACT - a solution in sight?
Journal article
Presentation
The government is consulting on whether to introduce an online sales tax to pay for a reduction in business rates. Would that be a good idea? How might it work in practice, and what would be the effects on businesses, consumers and the high street?
Newspaper article
"It is time to sort out the taxation of [business} income and ensure that rentiers, partners in professional firms and those set up as business owners are at least taxed on the same basis as the rest of us."
Presentation
The ‘gig economy’ has grown and risen up the policy agenda in recent years. The associated growth in people working through their own businesses and in work happening through platforms highlights difficult questions about when to have boundaries in the tax system and where to put them.