Taxing small businesses: Budget 2000 to Budget 2006
This historical note examines the difficulty of designing effective tax incentives for small companies, in the context of the four year history of the zero rate of corporation tax, introduced in April 2002.
Small businessesTaxation
Briefing
This historical note examines the difficulty of designing effective tax incentives for small companies, in the context of the four year history of the zero rate of corporation tax, introduced in April 2002.
Documents