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Election analysis: Business taxes

Review of election proposals by Bradley Phillips

Even though companies and other business entities do not get a vote and business leaders only get one vote each as to be expected business tax matters are taking centre stage in the 2010 General Election campaign as the recent debate over the national insurance contribution increase demonstrates.

Conservatives

The Conservatives have announced eight benchmarks which they say will allow taxpayers to assess their economic success or failure once they are in power. One of those benchmarks is to 'encourage enterprise'. In this regard the Conservatives say that they are going to 'improve Britain's international rankings for tax competitiveness and business regulation'. Other benchmarks include creation of a safer banking system (particularly with a view to securing greater access to funding for SMEs) and building a greener economy. They have promised to hold another Budget within 50 days...

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