Boris Johnson broke ranks with top Tories over tax dodging yesterday, saying it was “disappointing” that Boots boss Stefano Pessina had shifted profits offshore.

The London mayor’s comments disrupted a campaign by party colleagues to smear Labour leader Ed Miliband — for saying the Monaco-based billionaire Mr Pessina “ought to pay his taxes.”

Tory Lord and former M&S boss Stuart Rose was among tycoons wheeled out to declare that Mr Miliband had “waged war on business.”

But Mr Johnson also declared his disappointment yesterday that Boots had moved its HQ from Britain to Switzerland to take advantage of lower tax rates.

“I have to say I find it disappointing that he doesn’t cough up for Britain,” he told LBC radio.

“I think it is a good thing if companies that earn great sums in Britain should pay their taxes in Britain.”

Labour seized on his comments, calling for PM David Cameron and Chancellor George Osborne to make clear that they too want big business to pay its fair share.

Shadow business minister Chuka Umunna said: “The mayor of London is right to set himself apart from the Prime Minister and make it clear he finds it disappointing when firms do not join the overwhelming majority of British businesses in making a fair contribution to the Exchequer.

“Rather than playing party politics on this issue, it would be welcome if the Prime Minister and Chancellor joined the mayor and us in presenting a united front on this issue.”

Mr Johnson gave his verdict in answer to a question from a caller who said he was boycotting Boots following Mr Pessina’s personal attack on Mr Miliband.

The billionaire told the Sunday Telegraph that it would be a “catastrophe” for Britain if Mr Miliband became Prime Minister in May.

Mr Miliband responded on Monday, saying that voters do not “take kindly to being lectured by someone who is avoiding his taxes on how they should be voting in the UK general election.”

That sparked a flurry of attacks from Mr Pessina’s pals in big business through the right-wing press, who claimed he “played the man not the ball.”

But Mr Miliband vowed he was ready to “stand up to these powerful forces.”