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Proposals for a radical tax overhaul

07 March 2017 / Kevin Slevin
Issue: 4590 / Categories: Comment & Analysis

Blue sky thinking


  • Matthew Taylor will be reviewing modern employment practices.
  • Could this review be the basis of a wider review of business taxation?
  • A profits tax that operated for all business types might eliminate discrepancies.
  • Should National Insurance be levied on dividends payable to director-shareholders?
  • There is scope for the further simplification of capital allowances and expenses.

As I listened to the BBC’s Today programme recently a presenter informed me that Matthew Taylor the head of Theresa May’s independent review of modern employment practices had announced that businesses were using self-employment rules to avoid tax. My immediate reaction was ‘Well spotted Mr Taylor’ but I then began to speculate as to the new ‘tinkering’ measures that would be announced once his review was complete.

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