Kerry would also punish risk-takers by increasing the capital gains levy and would reduce the supply ofcapital by rescinding President Bush's dividend tax reductions.
Tim Levy, director of Future Capital Partners, a firm specialising in film investment schemes, admitted that over half of the firm's 255 investments had subsequently been investigated by HMRC.
"If the business case is to make the mall a better mall, that's a hard case to make today, " said Spencer Levy, executive managing director ofcapital markets for CBRE Group Inc.