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by m101 1904 days ago
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