I suppose the question a company would have to answer is: Is the cost of the CGT increace more or less than the cost of relocation?
In either case, we need to stop relying JUST on that 12.5% corpo tax because it's something Eastern Europe is starting to copy.
If you assume the theory of Globalisation will work out, then we'd better find a better "niche" in the world market than low CT.



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