Restructure Corporation Tax.

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Petition Action

Restructure Corporation Tax.

Additional Information

Restructure Corporation Tax into a withholding tax paid to HMRC on distributions at the standard income tax rate so that companies do not pay tax on profits that they retain and re-invest but shareholders who withdraw capital from the company as dividends still pay tax (with a higher rate supplement if appropriate) on those dividends as income. Incomparably simpler than the present system and encourages re-investment.

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