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  5. Fundamental Review of Business Rates: Proposed and anticipated changes, including online sales tax
 
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Fundamental Review of Business Rates: Proposed and anticipated changes, including online sales tax

Author(s)
Matikonis, Karolis  
Uri
http://hdl.handle.net/10197/25872
Date Issued
2022-06-01
Date Available
2024-05-07T15:21:13Z
Abstract
Examines the findings of the Government's October 2021 "Business Rates Review: Final Report". Discusses the drawbacks of business rates and details the proposed changes up to 2023, including reductions in relief for hospitality, retail and leisure, and additional investment and improvement reliefs.
Type of Material
Journal Article
Publisher
Sweet and Maxwell
Journal
British Tax Review
Volume
2022
Issue
2
Start Page
115
End Page
125
Copyright (Published Version)
2022 Sweet and Maxwell
Subjects

Hospitality industry

Non-domestic rates

Reliefs

Retail trade

Tax administration

Tax rates

Web versions
https://uk.westlaw.com/Document/I1ADD8400EE9711EC958A82C3073A9C39/View/FullText.html
Language
English
Status of Item
Peer reviewed
ISSN
0007-1870
This item is made available under a Creative Commons License
https://creativecommons.org/licenses/by-nc-nd/3.0/ie/
File(s)
No Thumbnail Available
Name

15.03. 2022 - Matikonis - How Fundamental was the Fundamental Review of Business Rates (with accepted changes) - Copy.docx

Size

100.72 KB

Format

Microsoft Word XML

Checksum (MD5)

c184dc0d895103bacac109a7409f361c

Owning collection
Business Research Collection

Item descriptive metadata is released under a CC-0 (public domain) license: https://creativecommons.org/public-domain/cc0/.
All other content is subject to copyright.

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