Source · Select Committees · Treasury Committee

Recommendation 15

15 Paragraph: 116

The UK has a lower corporation tax rate than other major economies, and we believe...

Conclusion
The UK has a lower corporation tax rate than other major economies, and we believe that a moderate increase in rate could raise revenue without damaging growth, especially if balanced with fiscally appropriate measures to help business, such as enhanced loss relief and capital allowances. However, it is clear that a very significant increase in the rate would be counterproductive.
Paragraph Reference: 116