Small business tax review
Terms of reference for the small business tax review, which identifies areas of the tax system that cause complexity and and recommends simplification measures.
Documents
Small business tax review: terms of referenceSmall business tax review final report: HMRC administrationapplication/pdfSmall business tax review final report: simpler income tax for the smallest businessesapplication/pdfSmall business tax review final report: disincorporation reliefapplication/pdfHMRC summary report: understanding small businesses’ experience of the tax systemapplication/pdfSmall business tax review: interim reportapplication/pdfSmall business tax review: government response to OTS recommendationsapplication/pdfSmall business tax administration: terms of referenceapplication/pdfAlternative system for taxing the smallest businesses and relief for disincorporation: terms of referenceapplication/pdfA simpler income tax for the smallest businesses: discussion paperapplication/pdfDisincorporation for small companies: discussion paperapplication/pdf