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Review of the Business Tax Roadmap

Speed read

HMRC’s recently published Business Tax Roadmap sets the tax agenda for the current parliament. The focus is on reducing tax rates, but with a particular focus on supporting small business; tackling avoidance and aggressive tax planning; and simplifying and modernising the tax regime. Issues of interest to larger businesses include further detail on the government’s plans to implement the BEPS recommendations and reform of withholding tax on royalty payments. There is to be no let up in the pace of change and there is little to suggest that the government will meet one of its guiding principles, that of increased simplicity.

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