As long as such taxation is not a barrier to entry for new firms, as it too often is. (View Post)

That's genius. (View Post)

As an aside, the way we calculate business rates/NDR is exactly how we should also do domestic council tax. VOA every three years, flat rate applied. (View Post)

I'm not sure somewhere like Dundee is the best example of zombie firms taking up space - this is an example of where there aren't any firms at all. It doesn't prove the hypothesis either way. Given b… (View Post)

I agree with that. But there is also an argument that non-profit taxation helps to rid the economy of zombie firms, of which there are far too many in the UK using up valuable land and labour. Increa… (View Post)