I don't really feel discriminating on size is a good idea. Complicated and potentially game-able. If it were up to me I'd bring income, cap gains, and dividend

I don't really feel discriminating on size is a good idea. Complicated and potentially game-able. If it were up to me I'd bring income, cap gains, and dividend tax rates in line with eachother (or just call them all income), and be done with it. Edit: i might be wrong but I think bringing those three taxes in line is another one of these Cummings-era UK policy ideas