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On Small Business Taxation

 
Simon Sweetman picks out the salient points in Judith Freedman's Hardman Memorial Lecture 'The indefinable in search of the unachievable?' which was held on 16 November 2006
 
Professor Judith Freedman gave her initial thoughts on the taxation of small businesses at the Hardman Memorial Lecture organised by the Tax Faculty of the ICAEW. The Treasury and HMRC have been searching for the grail for a couple of years and Professor Freedman's thoughts are of particular interest because she is going on to contribute on the subject to the Mirrlees Review set up by the Institute for Fiscal Studies. Professor Freedman called her talk 'The indefinable in search of the unachievable?'. The reflection of Oscar Wilde is obvious but does the fact that he was talking about hunting suggest (however subliminally) the pursuit of the small...

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