The Committee calls for a wholesale review that goes beyond the administration of business rates to examine whether retail taxes should be based on sales rather

Additional written evidence is contained in volume 3, available on the Committee website at www.parliament.uk/bis

The Government must commit to a 3 per cent target of GDP of research and development (R&D) spending by 2020 to ensure the UK doesn't lag behind international co

Previous report on this subject was HC 26-I, session 2008-09 (ISBN 9780215530127) by this Committee's predecessor the Business and Enterprise Committee

Incorporating HC 1030-i to iii.