Tom Edgington
BBC Reality Check

Corporation tax is paid by businesses on their profits in the UK. It's an important revenue-raiser, making up approximately 9% of the UK government's total tax take, external.

Since 2010, corporation tax has fallen from 28% to the current rate of 19%. However, Mr Johnson says a planned cut to 17% in April won't happen if the Conservatives win the election. The PM says the move would have cost the government about £6bn a year.

This estimate appears to be based on an official costing, external, produced by HM Revenue & Customs.

Before Monday's announcement, the Conservatives had been arguing that corporation tax cuts could lead to more government income.

During this summer's leadership contest, for example, Mr Johnson said: "Every time corporation tax is cut in this country it has produced more revenue."

Actually, that's not always the case. The amount raised in the two years following April 2008's rate cut actually fell, for example.

It is true that corporation tax revenue has risen by about two-thirds since 2010, despite further cuts to the headline rate. But the independent Institute for Fiscal Studies says that is unsurprising given that 2010 represented the trough of the financial crisis.

Since then firms have become more profitable, resulting in additional corporation tax revenue for government.

Simon Jack
BBC Business Editor

Of the two main parties, the question of which is the natural party of business would usually be pretty straightforward.

It would traditionally be the Tories, but they have had a pretty fractious relationship with business over the last couple of years.

Having said that, Labour's nationalisation programme send shivers down the spines of some of the people at the CBI conference.

Last week’s stunning announcement they were going to nationalise bits of BT did take people off guard.

Given there's a row over the TV election debates, how about some more information on the broadcasters' plans? This piece explains what's been scheduled, who's taking part and how debates became part of the political firmament.

Tom Symonds
Home Affairs Correspondent

In the last few minutes ITV has started to give evidence at the High Court - which is considering two separate legal challenges from the Lib Dems and SNP over their exclusion from the broadcaster's election debate.

ITV is planning two election programmes on Tuesday - a head-to-head between Conservative leader Boris Johnson and Labour leader Jeremy Corbyn, as well as an interview-based programme to allow other parties to comment.

But if it loses this High Court case, ITV says it will pull both programmes.

To find out more about what the Brexit Party stands for, read our simple guide here.

The World at One
BBC Radio 4

More reaction to the decision to delay a planned cut in corporation tax announced by Boris Johnson earlier.

It's "disappointing but not devastating", says the chairman of Tesco, John Allan.

"Provided this is a deferral rather than a denial for all time, it is not the most serious thing the government could get wrong," he says.

Asked about Labour's plans to raise corporation tax to 26%, he says "a significant hike" would be "very unhelpful".

He also criticises the party's "nationalisation agenda" which he argues "does not seem to make any economic sense".

However, he does welcome Labour's promises to invest in "skills for the young" and "a more serious commitment to retraining".

The BBC News site is listing all candidates standing on 12 December - find those in your area with our postcode search.

BBC Politics Live
BBC2's lunchtime political programme

Lib Dem candidate Chuka Umunna tells Politics Live his party "would borrow large amounts of money for capital investments".

He says: "All the main parties have said they’re going to invest money in infrastructure for example, but there are two questions there.

"One is whether you have enough shovel-ready projects to put the money through. Secondly, if you look at the proposals for immigration under the Conservatives, they’re not going to have the manpower there to build the infrastructure you’re investing in."

Mr Umunna also defended proposals for another referendum on EU membership - a key Lib Dem promise.

"What another referendum would do is resolve the issue," he insisted, and rubbished the idea that the Conservatives could negotiate a new trade agreement with the EU in just a few months.

Image source, AFP/ Getty Images

More reaction to Boris Johnson's speech. The CBI's director, Dame Carolyn Fairbairn, says postponing cuts to corporation tax "could work for the country" if backed by efforts to "promote growth".

She also welcomes the PM's "passion for... levelling up opportunities throughout the country through investment in education, infrastructure and technology", but says his words "must become firm commitments" in the Conservatives' manifesto.

On Brexit, she calls for "the right type of Brexit certainty", specifying frictionless trade, close regulatory alignment and an end to "unnecessary deadlines".

Business has expressed concerns at the ability of Mr Johnson to reach a trade deal with the EU by the end of 2020 as he's promised.

Image source, Getty Images

Responding to Boris Johnson’s speech at the CBI conference, Matt Kilcoyne, of the right-leaning think tank the Adam Smith Institute, says abandoning planned corporation tax cuts is "a retrograde move".

“Corporation tax is a particularly poor way of raising government revenue," Mr Kilcoyne says, adding that it deters firms from investing in their workforce, lowering productivity and wage.

Mr Kilcoyne is equally scathing about Jeremy Corbyn's speech, describing it as "warm weasel words".

"The Labour leader has forgotten that a decent society is not one where the government expropriates private property, nor one where politicians can pinch hundreds of billions from your pension pots through nationalisations and equity grabs, nor is it one where government racks up unsustainable debts that undermine the economic stability of the country," he says.

BBC Politics Live
BBC2's lunchtime political programme

The CBI - the main focus of today's electioneering - has raised concerns about Conservative plans to introduce a tougher immigration system. The lobby group fears a shortage of lower skilled labour if only the so-called "brightest and best" can come to the UK.

But Nadhim Zahawi, junior minister and Conservative candidate, said the proposed new system would be mindful of economic need.

He tells Politics Live: "The whole idea of having a points system is to manage the economy in the most efficient way possible, that also means that businesses can’t simply say ‘oh well, I can’t really train any local people or put them on apprenticeships, I just have to bring people from outside.'"

He said businesses must "do their bit", and in return for government investment must "have apprenticeships for Brits, for young Brits, for people who are maybe finding a new career".

Mr Zahawi, following Prime Minister Boris Johnson's speech to the CBI this morning, also confirmed that after a review, business rates would come down.

However, he would not give a date for the review to begin or be completed.

Nick Eardley
BBC political correspondent

You’ve probably noticed the Lib Dems' big message of this election is Stop Brexit.

Jo Swinson will take the pitch to the CBI this afternoon - arguing that by staying in the EU, the economy will be better off, there will be more money to spend, and there will be better access to a skilled workforce because freedom of movement will continue.

Ms Swinson says there will be some specific policy pledges when she makes her speech later.

But she’s also arguing both Labour and the Tories are promising things they can’t deliver - what she calls a shopping list of policies rather than a coherent plan.

She says the Lib Dems will be offering a “fiscally responsible” approach instead - trying to frame her party as sensible moderates when it comes to spending.

But does that mean tightening our belts - like the coalition years?

Despite being a minister in the coalition - the Lib Dem leader is adamant her approach will be very different this time if she’s in government after the election.

She told broadcasters: “Obviously back in 2010 there had just been the financial crash which was a huge shock to our economy and was obviously a very difficult time for our country. Going head, remaining the EU we can actually have a positive economy, a growing economy.”

That, she says, will include a lot more borrowing to invest that between 2010 and 2015.

Image source, PA

Busy morning? If you're just checking in here is a round up of the morning's key events:

• Boris Johnson told business leaders he was shelving plans to cut corporation tax next April by 2%, instead spending the £6bn of taxes on the "nation's priority" - the NHS.
• Also speaking at the CBI conference, Jeremy Corbyn said it was "nonsense" to say he was anti-business - and firms would have "more investment than they had ever dreamt of" under a Labour government
• Jo Swinson will speak at the same event this afternoon, and is expected to say her party is the "natural party of business" because of its anti-Brexit stance
• Elsewhere, the High Court is considering appeals from the Lib Dems and SNP over their exclusion from ITV's general election debate, due to take place on Tuesday
• And Jennifer Arcuri - a businesswoman at the centre of a misconduct controversy involving Mr Johnson - has attacked the PM for "ignoring and blocking" her.

Below you can watch a couple of key moments from the leaders' CBI speeches.

Polling is notoriously tricky, but we're doing our best to sift through the numbers and bring you the most accurate representation of where things are at right now.

Let us present, the BBC's general election poll tracker...

Norman Smith
Assistant political editor

This was quite a difficult sell for both party leaders.

Jeremy Corbyn was coming off the back of Labour's bombshell announcement about partially privatising BT, which has spooked many business people.

For Boris Johnson he comes here as the man who wants to press ahead with Brexit - knowing full well that many in the business community deeply uneasy about that.

And of course there is also unease over his immigration proposals which would curb the number of unskilled migrants coming to the UK.

On top of all that, Mr Johnson dropped another bombshell for the business community - announcing he was back-tracking on the Tory pledge to cut corporation tax.

Perhaps that is a precursor to another tax U-turn when we eventually get the Tory manifesto on this idea floated by Mr Johnson of raising the tax threshold for higher earners.

But also, maybe Mr Johnson feels he’s got the business vote in his back pocket because of apprehension about some of the proposals put forward by Mr Corbyn.

Image source, PA Media

From one Lib Dem leader to another... Scottish Lib Dem leader Willie Rennie says neither Boris Johnson nor Jeremy Corbyn is "fit to be prime minister", making Jo Swinson a "pretty good bet" in comparison.

Mr Rennie also said his party was "unique" in opposing both Brexit and Scottish independence.

Read more.

Liberal Democrat leader Jo Swinson, who is due to address the CBI annual conference this afternoon, says her party has outlined "a much greater amount of borrowing to invest".

She says the money will be invested into infrastructure, railways, home insulation, planting trees and other things to help tackle the "climate emergency".

Lib Dems "are setting up plans for all of those things and because we will be remaining in the EU we will have a lot more room to play with that".

She says if the UK remains in the EU "we can be having a positive economy, a growing economy".

Ms Swinson was also asked about her party's court case in London today over her exclusion from tomorrow's ITV head-to-head election debate between Boris Johnson and Jeremy Corbyn.

"To have a debate just between two people who want to leave the EU, leaves out a whole side of that debate, leaves out and silences the voices of millions of people in this country," she says.

"And as leader of the Liberal Democrats, the strongest Remain party in the country it's important that I am represented there."

Ms Swinson adds that she thinks it's "important" the SNP are represented too, but they can make their own case.

Image source, Pacemaker

We want to hear what questions voters in Northern Ireland have about the general election. If that's you, submit your queries here.

Tom Symonds
Home Affairs Correspondent

Image source, AFP/Getty Images

Arguments are continuing at the High Court over whether ITV was wrong to exclude the Lib Dems and SNP from its general election debate planned for Tuesday.

ITV is also planning a one-hour interview programme with other parties after the head-to-head - but separated from the main event of the night by I’m A Celebrity, Get Me Out Of Here.

Both Lib Dem and SNP barristers say this is not equivalent to being part of the head-to-head debate.

Read our full story here.

Jeremy Corbyn is answering some questions from the media, following his speech at the CBI conference.

He is asked about whether Labour is planning to re-nationalise part of the bus network.

Buses are essential to a good quality transport system, he says, and “that’s very much in our thinking in the centre of our program.”

He says: "Bus access is something very important to all of your workforce and to communities as a whole."

BBC assistant political editor Norman Smith says Mr Corbyn's answer suggests he has left the door open to nationalising part of the network.