Will London Move to Paris?

Katherine Griffiths Banking Editor

JP Morgan may scrap plans to build a £1.5 billion headquarters in London because of concerns about the 50 per cent tax on bonuses and Britain’s regulatory crackdown.

Jamie Dimon, JP Morgan’s chief executive, expressed anger at the tax and other issues in a telephone call with Alistair Darling this month.

Mr Dimon is understood to have made clear his frustration that the bank, which emerged as one of the strongest banks from the financial crisis, would be caught by the tax, which was announced by the Treasury along with the Pre-Budget Report.

JP Morgan is among several large banks that are worried that Britain is becoming an increasingly unfriendly place to operate. As well as the bonuses tax, senior financiers are concerned that new rules emerging from the Financial Services Authority will impose far greater scrutiny and restrictions on institutions than previously.

A JP Morgan executive said of

the call between Mr Dimon and Mr Darling: “There were no threats made on the call and we have made no decisions on people or buildings based on the super-tax announcement.”

JP Morgan is one of several banks that are beginning to consider whether they should continue to have significant operations in London. It employs thousands of staff in the UK, which is the headquarters for its European operation.

The bank must decide whether to go ahead with its planned new headquarters in Canary Wharf soon, as it has an option with Songbird Estates, the developer, to pull out of the deal by the end of next year. That decision is hanging in the balance and many in the City believe that the bank will not go ahead with the building.

Analysts believe it probable that HSBC will move away from Britain. The bank revealed in the autumn that it was reorganising its senior management structure. Michael Geoghegan, its chief executive, will move to Hong Kong in the new year.

Barclays may also consider its options. The bank signalled its willingness to move its head office when it pledged to relocate to Amsterdam as part of its offer for ABN Amro in

2006. Some think that the bank could be tempted by a move to New York. John Varley, the chief executive, has publicly criticised the Treasury’s 50 per cent tax, which will be levied on all UK and foreign banks operating in London on bonuses that exceed £25,000. Mr Varley said: “I think London could well be damaged by this.”

The Treasury believes that most banks will not pull out of London because the tax is very likely to be a one-off, running from December 9, 2009, to April 5, 2010.

The Government has reserved the right to extend the levy, but it is not planning to do so unless it believes that a significant number of financial institutions plan to avoid the tax by delaying bonus payments.

Meanwhile, companies are consulting shareholders about complex tax avoidance schemes so that senior executives do not have to pay the 50 per cent income tax rate, which will be introduced in 2010.

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