{"id":14136,"date":"2012-02-17T10:06:49","date_gmt":"2012-02-17T10:06:49","guid":{"rendered":"http:\/\/www.taxresearch.org.uk\/Blog\/?p=14136"},"modified":"2012-02-17T10:06:49","modified_gmt":"2012-02-17T10:06:49","slug":"how-to-reform-small-company-taxation","status":"publish","type":"post","link":"https:\/\/www.taxresearch.org.uk\/Blog\/2012\/02\/17\/how-to-reform-small-company-taxation\/","title":{"rendered":"How to reform small company taxation"},"content":{"rendered":"<p>Small company taxation in the UK\u00a0is unfair.<\/p>\n<p>It provides unreasonable advantages on occasion.<\/p>\n<p>It is open to abuse as recent experience shows.<\/p>\n<p>It is too commonly used to shift income to people who have not earned the earnings attributed to them.<\/p>\n<p>I tried to deal with all these issues in a paper I wrote in 2007. The issue has not gone away, and the ideas remain as relevant as ever.<\/p>\n<p><a href=\"http:\/\/www.taxresearch.org.uk\/Blog\/2007\/08\/09\/arctic-systems-moving-small-business-taxation-on-in-the-uk\/\" target=\"_blank\">That paper is linked to here<\/a>. For those wanting real tax reform to address the economic needs of the twenty first century this is one to read.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Small company taxation in the UK\u00a0is unfair. It provides unreasonable advantages on occasion. It is open to abuse as recent experience shows. It is too<br \/><a class=\"moretag\" href=\"https:\/\/www.taxresearch.org.uk\/Blog\/2012\/02\/17\/how-to-reform-small-company-taxation\/\"><em> Read the full article&#8230;<\/em><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[64,27],"tags":[],"class_list":["post-14136","post","type-post","status-publish","format-standard","hentry","category-corporation-tax","category-small-business"],"_links":{"self":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/14136","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/comments?post=14136"}],"version-history":[{"count":0,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/14136\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/media?parent=14136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/categories?post=14136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/tags?post=14136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}