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At Autumn Budget 2024, the government announced in its Corporate Tax Roadmap that it would be consulting on a new process to provide increased tax certainty in advance for major projects.

The consultation seeks views on taxpayers鈥� priorities and sets out thinking on how a new process could work to support investment decisions.

Please submit responses to [email protected] and [email protected].

This consultation also separately announces the outcome of the review of the transfer pricing treatment of Cost Contribution Arrangements (CCAs). Businesses will be able to obtain certainty on the transfer pricing treatment of such arrangements through the UK鈥檚 existing Advance Pricing Agreement programme.

The government is further supporting stability for business investment by consulting on a potential revised system of advance clearances for the Research & Development reliefs, with the aim of providing greater certainty for businesses planning to invest, while reducing error and fraud.