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Blue sky thinking
KEY POINTS
- 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.
It is...
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