Judith Freedman
@judithfreedman.bsky.social
Tax academic, writer and editor, grandmother of 5.
Quite right Ben or, as I might say, some of you are missing the point here …
February 5, 2026 at 3:54 PM
Quite right Ben or, as I might say, some of you are missing the point here …
We first heard this at a Worcester Collrge dinner. So relevant, so wonderfully performed.
February 5, 2026 at 3:47 PM
We first heard this at a Worcester Collrge dinner. So relevant, so wonderfully performed.
Yet you have said in this thread reducing ability to employ people is a good thing and that you can reduce your CT to near zero. So what exactly is your business?
February 1, 2026 at 9:00 AM
Yet you have said in this thread reducing ability to employ people is a good thing and that you can reduce your CT to near zero. So what exactly is your business?
Good then finally we are agreed. CT will affect what you can take out of your business ( unless you pay none because you are making no
profit).
profit).
February 1, 2026 at 8:57 AM
Good then finally we are agreed. CT will affect what you can take out of your business ( unless you pay none because you are making no
profit).
profit).
Rest assured I understand that. What kind of business do you have that doesn’t care about employment costs and pays zero corporation tax?
February 1, 2026 at 8:55 AM
Rest assured I understand that. What kind of business do you have that doesn’t care about employment costs and pays zero corporation tax?
If you believe a business has an existence separate from the people who make it up you are firmly in the realms of philosophy - in terms of bearing tax it is ultimately always people who bear the incidence. If your costings ignore tax you are going to have problems!
February 1, 2026 at 8:52 AM
If you believe a business has an existence separate from the people who make it up you are firmly in the realms of philosophy - in terms of bearing tax it is ultimately always people who bear the incidence. If your costings ignore tax you are going to have problems!
Quite- I am not sure how anyone who doesn’t understand that can run a successful business.
February 1, 2026 at 8:44 AM
Quite- I am not sure how anyone who doesn’t understand that can run a successful business.
Indeed- funny how ‘business people’ want to ignore the evidence.
February 1, 2026 at 8:41 AM
Indeed- funny how ‘business people’ want to ignore the evidence.
I hope they are good ones! There is some seriously bad advice out there.
February 1, 2026 at 8:29 AM
I hope they are good ones! There is some seriously bad advice out there.
I am a tax lawyer!
February 1, 2026 at 8:23 AM
I am a tax lawyer!
I hope HMRC are not watching this thread! I promise you I do know how this works!
February 1, 2026 at 8:15 AM
I hope HMRC are not watching this thread! I promise you I do know how this works!
if you are an unincorporated business you pay income tax on profits. A corporation pays corporation tax but ultimately it is borne by real people. An employee covered by PAYE has tax deducted at source by the company but you wouldn’t say they don’t pay tax, would you?
February 1, 2026 at 8:08 AM
if you are an unincorporated business you pay income tax on profits. A corporation pays corporation tax but ultimately it is borne by real people. An employee covered by PAYE has tax deducted at source by the company but you wouldn’t say they don’t pay tax, would you?
You also ‘paid’ your employees’ tax via PAYE but that is purely a collection mechanism - you wouldn’t say they paid no tax, would you? A company is a legal fiction. Only real people are affected by taxation (incidence).
February 1, 2026 at 8:05 AM
You also ‘paid’ your employees’ tax via PAYE but that is purely a collection mechanism - you wouldn’t say they paid no tax, would you? A company is a legal fiction. Only real people are affected by taxation (incidence).
And suppliers- sorry!
February 1, 2026 at 7:55 AM
And suppliers- sorry!
Of course they do! Who else could? Companies are made up of shareholders, bond holders, managers, employees and customers. Corporation tax is shared between them.
February 1, 2026 at 7:54 AM
Of course they do! Who else could? Companies are made up of shareholders, bond holders, managers, employees and customers. Corporation tax is shared between them.
Thank you- but no thanks!
January 29, 2026 at 8:06 AM
Thank you- but no thanks!
Do you know why the new trains to Waterloo have such big gaps between the train and the platform? Why didn’t they think about old, very young and disabled people when designing the new trains?
January 21, 2026 at 8:16 PM
Do you know why the new trains to Waterloo have such big gaps between the train and the platform? Why didn’t they think about old, very young and disabled people when designing the new trains?
Yes but that is relevant for inheritance tax!
January 18, 2026 at 11:11 AM
Yes but that is relevant for inheritance tax!
www.bbc.co.uk/webarchive/h...
It was a detailed story line- which makes me even more surprised by the current vague treatment.
It was a detailed story line- which makes me even more surprised by the current vague treatment.
The Brookfield inheritance
The arguments - and final solution - over what happened when Phil and Jill retired.
www.bbc.co.uk
January 17, 2026 at 3:35 PM
www.bbc.co.uk/webarchive/h...
It was a detailed story line- which makes me even more surprised by the current vague treatment.
It was a detailed story line- which makes me even more surprised by the current vague treatment.