Replace Corporation Tax with a Profit Added Tax

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Replace Corporation Tax with a Profit Added Tax

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Provide an alternative to Corporation Tax which many companies avoid paying, by a Profit Added Tax (PAT) similar in function and administration to VAT, payable on items or services sold in the United Kingdom that have VAT added. The tax rate should be a punitive tax rate exceeding what Corporation tax should produce from companies. A company which uses Corporation Tax avoidance schemes would have to pay PAT instead.

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