[laboratorymice]

Does this apply only to corporations above a certain size? Otherwise, if I can provide my service as a self-employed consultant, then why would I be employed by another company and pay income tax x%, when I could just offer the same services under my own company and pay 0% on the same income?

[m101]

I don't really feel discriminating on size is a good idea. Complicated and potentially game-able.

If it were up to me I'd bring income, cap gains, and dividend tax rates in line with eachother (or just call them all income), and be done with it.

Edit: i might be wrong but I think bringing those three taxes in line is another one of these Cummings-era UK policy ideas