“In the UK, small companies are given generous tax treatment. This breaches the principles of equity and neutrality in taxation, and therefore reform is necessary.” Critically discuss this statement.

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“In the UK, small companies are given generous tax treatment. This breaches the principles of equity and neutrality in taxation, and therefore reform is necessary.” Critically discuss this statement. Show whether this statement is fully agreeable or whether only some parts that need reforming. Analyse the statement and argument from both sides.

Key books that could help:

– Morse, Williams and Eden, Davies: Principles of Tax Law (8th ed., 2016, Sweet and Maxwell)

– Loutzenhiser, Tiley’s Revenue Law (8th ed., 2016, Bloomsbury)

-Frecknall-Hughes, The Theory, Principles and Management of Taxation (Routledge, 2015)

Use other journal articles, books, websites and if needed, UK case law. This is UK region Law so focus only on UK Law unless using example from other country for comparison.

 

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