Clause 1 — Trading profits taxable at the Northern Ireland rate

Part of Supply and Appropriation (Anticipation and Adjustments) Bill – in the House of Commons at 1:46 pm on 4 March 2015.

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Photo of John Redwood John Redwood Conservative, Wokingham 1:46, 4 March 2015

As we have recently seen, a cut in the higher rate of income tax leads to increased revenues—from the dynamic effects—so has the Treasury done any modelling on the optimum rate of corporation tax, if the aim is to maximise revenue?