In addition to consulting on a number of key questions to inform its review of small company taxation by the end of this month the Office of Tax Simplification (OTS) has also created a short online survey aimed at ‘micro’ companies which will remain open until 1 January 2016. Terms of reference for the review were published in July 2015 and the OTS expects to deliver an initial report by Budget 2016. See www.bit.ly/1Rkltil.
