It has been a difficult few years for big business – as if the economic environment has not been challenging enough, it has also had to deal with mistrust from society at large and ever increasing scrutiny. There are two issues that do most to stir this mistrust – CEO pay and corporation tax – and in trying to shore up their image on both issues, there has been an extraordinary surge in FTSE 100 (and FTSE 250) appointments of Heads of Reward and Heads of Tax. and Treasury.

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