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So How Competitive is the UK?

 
Sue Bonney Head of Tax and Anneli Collins partner KPMG look at the results of a recent KPMG survey on the competitiveness of the UK from a tax perspective
 
For the second year running KPMG has sponsored a survey asking corporates about the competitiveness of the UK tax system. The results of this year's survey were finalised in June this year and make interesting reading. There is both good and bad news and it is interesting to see how views have changed over the last year possibly in response to law changes and proposals such as the Varney report and the long-awaited consultative document (condoc) on Taxation of Foreign Profits.
 
But before looking at the results in detail let's look quickly at...
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