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News release


28 February 2008

City report on taxation: UK’s regime becoming less competitive

Research published today (Thursday) finds that City business figures consider the UK’s tax framework is becoming less competitive precisely at the same time as other nations have reduced their tax rates.

Those surveyed believe more attention needs to be paid to the UK’s overall taxation regime, especially personal taxation, and many cite non-dom changes as a negative move, sending unhelpful signals to talented foreigners.

While the City believes that the Varney principles have won widespread support, the unpredictable and uncertain approach adopted by the recently-merged HM Revenue & Customs was also widely cited in the survey, for which the researchers CRA surveyed 36 key City firms*.

Ireland, Switzerland, the Netherlands, Bermuda and Singapore were seen to be the winners with the UK’s former EU-leading position as an attractive tax regime at risk, particularly since other EU nations introduced lower tax regimes post-2004 - and new EU members joined with low regimes.

The UK was now seen to be below average on a number of taxation-related measures, including those of certainty and the attitude of the tax authorities. More than 80% of those interviewed felt an avowedly anti-avoidance stance taken by the HMRC had led to a deteriorating attitude, with less consultation, more unwelcome surprise and more complexity – all against the widely-respected conclusions of the 2006 Varney report into a better functioning taxation system.

Further surprises such as those over Capital Gains Tax and the regime for those non-domiciled in the UK could lead to a relative decline in the UK-based financial services industry, said the report’s authors.

Michael Snyder, Policy and Resources Chairman for the City of London Corporation, said: “This independent research reveals worrying indications that the UK corporate and personal tax regimes, and the manner of their implementation, are impacting detrimentally on the competitiveness of the UK financial services sector and beginning to affect business location decisions.”

Download the full report

Ends

Notes for editors

City of London Corporation:
The City of London Corporation is committed to maintaining and enhancing the status of the wealth and tax-generating business of the City as the world's leading international financial and business centre through its policies and services. Examples are the extensive overseas business missions on behalf of UK-based financial services and the wide-ranging economic development, research and regeneration effort the City of London Corporation undertakes across London. It also runs the City Office in Brussels on behalf of the City and City Representations in Beijing, Shenzhen and Shanghai – and a City Office in Mumbai.

Although the City of London Corporation provides local government services for the City, the financial and commercial heart of Britain, its responsibilities also extend far beyond the City boundaries and include management of the Barbican Centre, Central Criminal Court at the Old Bailey, Epping Forest, Hampstead Heath, three wholesale food markets, as well as acting as the London Port Health Authority – and running the Animal Reception Centre at Heathrow.

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For more information, Contact Greg Williams, 020 7332 1455, 07889 167 205

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