Gordon Brown knows what he wants from Britain's tax system. The chancellor says he has set out to modernise tax collection with reforms to promote enterprise, encourage investment and discourage avoidance. The UK must, Mr Brown believes, become "the most attractive location to do business".

Not everyone is convinced, however, that the chancellor has reached that goal - or even that he is getting closer to it. From businesses come an increasing number of complaints that the UK tax system is getting more complicated and onerous. At the same time, tax rates are being cut across Europe as countries try to stimulate growth and attract investment.