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Opinion — Corporate Tax Rate Cut: Winners and Losers

There has been a lot of talk about the corporate tax changes that might be proposed by the Conservatives as part of their election package. No detailed proposals have been announced and so much of this is speculation. However speculation is rife. So this article summarises what's currently being mooted and the possible commercial impact these changes might have on key industries and indeed the economy as a whole — important issues for whoever forms the next government.

Big picture

As a starting point the Conservatives have stated that they'd reduce the corporate tax rate to at least 25%. As a standalone measure this would clearly be good news. However as with most things the devil is in the detail and the overall impact of such proposals will depend on how this reduction in rate would be funded. Here there are no concrete...

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