Roadmaps

In the so-called ‘emergency Budget’, the Chancellor set out the first part of the Government’s Roadmap for corporate tax reform to ‘create the most competitive corporate tax system in the G20’ by the end of this parliament. A more detailed programme for reform – the so called ‘Roadmap’ – can be expected to be issued close to the statement that the Chancellor is making to the House of Commons on 29 November. In producing this Roadmap, possible sources for inspiration for HM Treasury include recent policy deliberations in Australia, the US and the UK – each of which set out different perspectives. But what should the Roadmap deliver for the UK?