Consultation outcome

Key questions for OTS review on small company taxation

This consultation has concluded

Detail of outcome

This consultation has concluded. Results can be found in the OTS’s report ‘Small company taxation review’.

Original consultation


The Office of Tax Simplification (OTS) has published the key questions it wants to discuss with stakeholders for its current review.

This consultation ran from

Consultation description

We are planning an extensive series of meetings with businesses, representative bodies, professional advisers and other stakeholders. To give a framework we have developed the following areas for discussion.

We would welcome comments from others we are not meeting and so are publishing our questions to help guide responses: there is no need to answer all the questions we pose or comment on all the areas noted.


Published 20 October 2015
Last updated 6 August 2018 + show all updates
  1. Consultation outcome updated
  2. First published.