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The 鈥楤usiness tax road map鈥� sets out the government鈥檚 plans for business taxes to 2020 and beyond. The road map sets out the government鈥檚 approach to business tax for the parliament, to give businesses the clarity they need to invest with confidence.

It brings to a conclusion several key areas of tax policy that have been under review, including business rates, business energy efficiency taxation, and the UK response to the outputs of international work on base erosion and profit shifting.

It sets out a range of significant reforms by which the government will:

• continue to reduce tax rates to drive growth, including supporting small business
• build on progress from the last Parliament to tackle avoidance and aggressive tax planning and ensure a level playing field
• simplify and modernise the tax regime