Speaking on a visit to London, Fraser said the UK rate was higher than in New York, Dublin, Frankfurt and Paris. Fraser, who runs the third-largest US bank, put Dublin’s rate at around 28 to 29 per cent. Dimon said in May that JP Morgan would “reconsider” its planned Canary Wharf skyscraper if the bank’s UK tax bill climbed “too much”. CS Venkatakrishnan, the Barclays chief executive, has also urged ministers to resist further bank tax rises. Banks in the UK pay a surcharge on profits in addition to corporation tax, alongside a levy on balance sheets.