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David Hillan, tax partner at Grant Thornton in Birmingham, said: "The Chancellor's announcement to reduce the main rate of corporation tax means we are looking at the lowest rate since it was introduced in 1965.
A Capital spokeswoman blamed the impact of the credit crunch on profits and said CIL would begin paying UK corporation tax again next year, after a 10-year break.
Angela Knight CBE, Chair of the OTS Board, said: Despite the attention corporation tax has received in recent years, in particular regarding multi-nationals, there has been little focus on making the tax simpler.
Could corporation tax policy be used to help redress some of this imbalance?
A Mondelez statement to the Sunday Times said: "In common with all global businesses, we pay corporation tax based on the laws of the countries in which we operate.
We have also uncovered a PS9billion black hole in UK corporation tax, helped by new rules brought in by George Osborne.
But even on the far lower figure it has reported, had it paid corporation tax at the full 23% rate it would have faced a bill of an estimated PS2.
THE UK arm of internet shopping giant Amazon paid corporation tax of less than PS10m last year despite generating sales of PS4.
Advanced topics in revenue law; corporation tax, international and European tax, savings, charities.
Summary: A powerful committee of British lawmakers called on Thursday for a tax probe into Google, after concluding that the US Internet giant sought to avoid paying corporation tax on profit earned in Britain.
Vodafone did not pay any corporation tax in the UK in 2013 despite making millions of pounds in profit but management has insisted it made contributions to the economy elsewhere which justified closing its wallet to the taxman.
Some developed nations are still dragging their economies down with far higher corporation tax rates than emerging economies, according to research by accounting and consultancy network UHY.

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