Taxation plays a significant role in a business's decision to expand, relocate, or stay in a particular jurisdiction or to buy, sell or retain a business. High tax rates, complex tax regulations, or lack of sufficient incentives can deter businesses from scaling up within the UK. The Commission will explore how the current tax regime can be reformed or improved to make the UK more attractive for businesses aiming for growth.

Access to capital is critical for businesses looking to scale. This includes not just initial seed funding but also growth-stage financing. The Commission will investigate the current state of the funding ecosystem in the UK, including venture capital availability, government grants, and loan schemes. It will look into barriers that prevent businesses from accessing the funding they need and propose ways to enhance the funding landscape.

The ability to raise capital through public markets is a vital aspect of a business's growth journey. The Commission will examine the efficiency and accessibility of the UK's capital markets, and their attractiveness compared to other countries. This could involve looking at regulations surrounding initial public offerings (IPOs), the liquidity of the markets, and the institutional investor landscape.

A skilled and motivated workforce is essential for a business to innovate and grow. The Commission will consider how employee incentive schemes can be optimised to attract and retain talent. This might include tax-advantaged share options, profit-sharing schemes, or other benefits that align the interests of employees with the long-term success of the business.