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Most small business owners do not think the tax system treats their business fairly, according to research from the British Chambers of Commerce (BCC).

In a survey of 1,000 firms, 58% of SME owners said they think the UK tax system is unfair., while 67% don't believe HMRC applies tax rules fairly across all sizes of business.

Many respondents also thought HMRC underestimates the time and money they spend trying to keep up with the complexities of the system, and 49% want better support.

The BCC said measures like the introduction of Making Tax Digital and changes to auto-enrolment added to the cost and administrative burden on firms.

Suren Thiru, head of economics at the BCC, said:

"When it comes to compliance there is a tendency for HMRC to see smaller businesses as low-hanging fruit.

"As a consequence they feel under the constant threat of being called out for getting things wrong in a tax system that has grown ever more complex."

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