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Osborne unveils tax changes and pensions overhaul

George Osborne delivers budget in 2014

George Osborne unveiled a raft of tax changes in the 2014 Budget which he claimed made Britain “the most competitive business tax regime in Europe”

Corporation tax will stand at 21% for 2014 and 20% the following year when under 21-year-olds will be removed from the jobs tax altogether.

The rate of the research and development tax credit for loss

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