Well done to the FT’s Chris Giles, George Parker and Vincent Boland for the front page confirmation today of Guido’s story from back in October about the Tory offer to the Northern Irish unionists on corporation tax. As Guido’s readers in The Sun and here already know, the Tories have promised a deal on business taxes to allow Northern Ireland to compete with the Republic’s lower taxes. Guido’s unionist source told him it was likely the corporation tax rate would be cut from 20% to “12% or 13%” to compete with the lower tax rates offered by Dublin. “Anything but 12.5%, we’re not harmonising with the Republic. No!”