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© The Financial Times Ltd 2013 FT and 'Financial Times' are trademarks of The Financial Times Ltd.
The Top Line is the FT companies editors' take on the most interesting corporate story or theme from the past seven days
Sarah Gordon is Companies Editor
Martin Arnold is Deputy Companies Editor
Matthew Vincent is UK Companies Editor
Alison Smith is Chief Corporate Correspondent
Direction to point finger of blame on tax
If companies are taxed inappropriately, only the legislators can be blamed