They create few jobs and the investment they attract is footlooseIn a speech at the Tory party conference, George Osborne, the Chancellor, roused his supporters with a claim that by 2015 Britain would have the ‘lowest, most competitive business taxes of any large country in the world’.Corporate tax rates are being slashed from 28 per cent in 2010 to 20 per cent in 2015, and a couple of other wheezes are turning Britain into a corporate tax haven to compete with Ireland or Luxembourg.