The last Pre-Budget Report delivered the Corporate Tax Roadmap, setting out the direction of tax policy for the rest of this parliament and detailing policy changes on CFCs, foreign branches, patent box and research and development tax credits. This shows that the government is aware of the ongoing risks to the competitiveness of the UK and sets out how it plans to deliver on its promise to make the UK corporate tax system the most competitive in the G20 by the end of this parliament. So, what has been proposed and will this be enough?
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