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Election comment – View from advisers: Structural tax changes impacting international business

The general view is that tax changes by the present government have diminished the attractiveness of the UK fiscal regime. Will the tax plans announced in any of the manifestos result in the UK becoming a location of choice for international businesses?

The Conservatives aim to restore the UK's tax competitiveness through a radical revision and simplification of the corporation tax system over the term of the next Parliament with a move to a low rate limited relief model which focuses on taxing only profits earned in the UK. An indication of the potential attraction of this to international businesses is the announcement by WPP that it would consider reversing its relocation to Ireland if the proposal is adopted. There is also a clear aspiration to attract the high technology sector to the UK through a range of incentives. The key issue will be how to reconcile the...

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