Propose a simple reform to end the unfair double taxation of business profits. Dividends paid to UK resident taxpayers should be fully deductible from a non-quoted company's profits before it pays Corporation Tax.

This means the profit is only taxed once: as income in the hands of the shareholder. This is not only fairer, but it is also a more effective way to collect revenue, as it ensures business profits are taxed at personal Income Tax rates, which are historically significantly higher than the flat Corporation Tax rate.