Row over tax lays the by-election battleground

The Chancellor George Osborne has joined a global pledge to combat tax avoidance by multi-national firms. The move comes as Labour leader Ed Miliband continues to promote his tax plans which include a 'mansion tax' - a strategy that could put the Coalition under renewed strain.

ITV News' political correspondent Carl Dinnen looks at the battle over taxation:

Read: Miliband promotes 'mansion tax'.

Read: Osborne's global tax crackdown.

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Miliband promotes 'mansion tax'

Ed Miliband insisted that Labour was the "only alternative" to the coalition Government as he joined his by-election campaigners in Eastleigh.