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Reform to perform - simplify taxes for small business units to increase enterprise

Reform to perform - simplify taxes for small business units to increase enterprise The contribution from rural areas to the nation - a quarter of UK population, 30% of its employment and economic output, and 80% of its land area - shows that the success of the countryside matters. Following the foot and mouth outbreak of 2001 regeneration of the countryside is high on the political agenda, and the 'Curry Report' on 'Farming and Food - a Sustainable Future' has proposed far reaching recommendations, which CLA supports. But a report concentrating on food and farming, important though these industries are, can only be one piece of a bigger jigsaw. The countryside needs a much more diverse range of economic, social and environmental activities, to generate jobs and incomes, to underpin rural services and communities, to provide houses and capital and buildings for investment, and to manage the countryside itself. This paper proposes, for consultation, the reforms we believe are needed to the taxation of small unincorporated businesses Click here to download the PDF

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Adrian Baird
Chief Taxation Adviser

Formerly an Inland Revenue Tax Inspector in Leicestershire. He was promoted to the Inland Revenue Policy Division at Somerset House, London, and was an Inspector Principal when he joined the CLA.

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