-- Does an inheritance tax have a future? Practical options to consider / Emma Chamberlain -- Should the suggestion that … ownership is a 'myth' have any implications for the structure of tax law? / Edwin Simpson -- Income taxation of small business … and Helen Miller -- Dependent contractors in tax and employment law / Hugh Collins -- Tackling tax avoidance : the use and …

. Then the availability of venture capital for SMEs will be discussed. Finally the tax regimes and the influence of the tax … system on the access to finance for SMEs will be analysed. Since there is still a large variety among the tax systems of the … European Union member states, the study has focused on Austria, France, Germany, Poland and the United Kingdom. -- SME …

The interim report of Small Business Tax Review was delivered by the Office of Tax Simplification in March 2011. The … reform of the personal service company rules (IR35) and the integration of income tax and National Insurance are now at the … top of the tax simplification agenda, with a special focus on benefits on small business. The simplification of the UK tax …

business community and the Tax Office …

radical reform that would align tax rates across legal forms while protecting incentives to save and invest. Finally, we …