corporate tax at 15%

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corporate tax at 15%

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Set corporate tax at 15% to match Ireland and Netherlands and encourage overseas companies to set up their European HQ in the UK rather than in EU.
It is churlish to complain that big US companies don't pay a lot of tax in the UK. Set the rate correctly and they will spend less time avoiding tax and more time making money on which to pay such tax.
Introduce anti avoidance measures in relation to transfer pricing and royalties to stop companies "gaming" the tax system.
15% of something will always be better than 23% (2013 rate) of nothing and the impetus this change would give business will be a huge boost to the UK economy as a whole.

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