Here you can browse the report together with the Proceedings of the Committee. The published report was ordered by the House of Commons to be printed 18 May 2011.
Terms of Reference
Summary
Conclusions and recommendations
1 Introduction
Our current inquiry
The Northern Ireland economy
2 Arguments for devolving corporation tax
Game changer
Attracting investment to Northern Ireland
Marketing
Lessons from the Republic of Ireland
3 Implementation issues
Legal issues
EU rules on state aid and the Azores judgment
Other complications
The fiscal implications for Northern Ireland
Total corporation tax revenue in Northern Ireland
Impact upon the block grant
Political support and agreement with the Northern Ireland Executive
Phasing, certainty and the final rate
HMRC and the UK tax system
Burden upon HMRC
Burden upon business
Tax avoidance, tax evasion and brass plating
Implications for the UK
Displacement
4 Enterprise zones
Turning Northern Ireland into an Enterprise zone
Targeted fiscal incentives
Non-fiscal incentives
Formal Minutes
Witnesses
List of printed written evidence
List of additional written evidence
Oral and Written Evidence
Wednesday 27 October 2010
Wednesday 10 November 2010
Wednesday 17 November 2010
Wednesday 24 November 2010
Wednesday 8 December 2010
Wednesday 12 January 2011
Wednesday 9 February 2011
Wednesday 16 February 2011
Wednesday 2 March 2011
Wednesday 9 March 2011
Wednesday 30 March 2011
Wednesday 27 April 2011
Written evidence
Additional (Unprinted) written evidence