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Pre-Budget Report
02 December 2004
Meeting the commitment set out in Budget 2004, 'Small companies, the self-employed and the tax system: a discussion paper' published today alongside 2004 Pre-Budget Report (PBR), aims to open up a discussion on strategic issues relating to the taxation of small companies and the self-employed. Issues raised in the post-PBR discussion with interested parties will inform Government thinking on the strategic development of the personal and corporation tax regimes as they relate to small businesses.
All comments received may be made public unless specifically requested otherwise.
Comments or enquiries should be directed to:
SME Taxation Team
Room 2/36,
2nd Floor, HM Treasury,
1 Horse Guards Road,
London,
SW1A 2HQ.
email: smetaxation@hm-treasury.x.gsi.gov.uk
fax: 020 7451 7672
Small companies, the self-employed and the tax system: a discussion paper is available below in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page .
