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Create the most competitive corporate tax regime in the G20

We will reform the corporate tax system by simplifying reliefs and allowances, and tackling avoidance, in order to reduce headline rates. Our aim is to create the most competitive corporate tax regime in the G20, while protecting manufacturing industries.

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The Coalition: Our programme for government
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Economics
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2. Business
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Create the most competitive corporate tax regime in the G20
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A level playing field between small and large retailers
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A one-in, one-out rule to cut red tape
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Allow social tenants to start businesses in their own homes
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End the ‘gold-plating’ of EU rules
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End the culture of ‘tick-box’ regulation
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Iimpose ‘sunset clauses’ on regulations and regulator
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Improve the competitiveness of the UK tourism industry
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Injection of private capital into Royal Mail
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Make it easier for people to set up new enterprises
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Make small business rate relief automatic
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Promote small business procurement
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Public opportunity to challenge the worst regulations
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Refocus R&D tax credit on hi-tech and small firms, and start-ups
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Reinstate an Operating and Financial Review
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Review employment and workplace laws
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Review factors that can be considered when takeovers are proposed
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Review IR 35 and all small business taxation
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Support creation of Local Enterprise Partnerships
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Sustain the Post Office network
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