The Resource Office of Tax Simplification Business Lifecycle Report
Office of Tax Simplification Business Lifecycle Report
Resource Information
The item Office of Tax Simplification Business Lifecycle Report represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Office of Tax Simplification Business Lifecycle Report represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- On 16 April 2018 the Office of Tax Simplification (OTS) published a Report titled "Business Lifecycle Report: Simplifying the taxation of key events in the life of a business" (the Report). The Report follows on from work previously undertaken by the OTS regarding simplification of the corporation tax computation and VAT. However, instead of focusing on any one aspect of the tax system, its aim is to take a more holistic view of the tax charges, reliefs and administrative burdens faced by businesses and consider 'key events in the lifecycle of a business'. In the context of businesses owned by individuals and families the relevant 'lifecycle' events are: start-up; incorporation; financing for growth; succession (passing on the business); disposal or cessation of the business. The Report addresses the tax issues around each of these in turn, with a particular focus on the various reliefs and incentives available, including whether these achieve their objectives, how they interact and ways in which they could be simplified. This current note reviews the Report
- Language
- eng
- Label
- Office of Tax Simplification Business Lifecycle Report
- Title
- Office of Tax Simplification Business Lifecycle Report
- Language
- eng
- Summary
- On 16 April 2018 the Office of Tax Simplification (OTS) published a Report titled "Business Lifecycle Report: Simplifying the taxation of key events in the life of a business" (the Report). The Report follows on from work previously undertaken by the OTS regarding simplification of the corporation tax computation and VAT. However, instead of focusing on any one aspect of the tax system, its aim is to take a more holistic view of the tax charges, reliefs and administrative burdens faced by businesses and consider 'key events in the lifecycle of a business'. In the context of businesses owned by individuals and families the relevant 'lifecycle' events are: start-up; incorporation; financing for growth; succession (passing on the business); disposal or cessation of the business. The Report addresses the tax issues around each of these in turn, with a particular focus on the various reliefs and incentives available, including whether these achieve their objectives, how they interact and ways in which they could be simplified. This current note reviews the Report
- Citation source
- In: British tax review. - London. - (2018), no. 3 ; p. 258-264
- http://library.link/vocab/creatorName
- Rawson, E
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- capital gains tax
- corporate income tax
- inheritance tax
- succession
- disposal
- investment
- inheritance tax
- venture capital
- tax relief
- tax incentive
- financing
- Label
- Office of Tax Simplification Business Lifecycle Report
- Label
- Office of Tax Simplification Business Lifecycle Report
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Office-of-Tax-Simplification-Business-Lifecycle/ACyWnDCa1uk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Office-of-Tax-Simplification-Business-Lifecycle/ACyWnDCa1uk/">Office of Tax Simplification Business Lifecycle Report</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Office-of-Tax-Simplification-Business-Lifecycle/ACyWnDCa1uk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Office-of-Tax-Simplification-Business-Lifecycle/ACyWnDCa1uk/">Office of Tax Simplification Business Lifecycle Report</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
