Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of simplifying and equalising tax rules affecting companies, partnerships, and sole traders.

The Government remains committed to a tax system that wherever possible is simple, fair and easy to use, including in relation to the taxation of companies, partnerships and sole traders. It will continue to consider recommendations made by the independent Office of Tax Simplification, and keeps all taxes under review. Any changes to tax policy will be announced at fiscal events.