Ms Cora O'Brien:

Yes, fully. This is one of our top three taxes and we need to have the right to change it, whether in the context of tax avoidance to move to close something that becomes apparent and that needs to be done quickly, or because an incentive such as research and development is not working. Whatever it is, we need the ability to adapt our regime to what the people want, and what politicians are trying to deliver. It will be very cumbersome to try to do that when some of those intricacies might not be important for other countries at the table of 28.