PricewaterhouseCoopers has added it voice to the growing chorus urging the Chancellor to avoid introducing anymore significant tax changes.
PwC believes Alistair Darling should use his first Budget speech to consolidate the existing programme of changes to the UK tax system.
There are more than 30 reforms scheduled to take effect from April, together with a number of consultations either underway or awaiting conclusion.
Changes to capital allowances, the removal of taper relief, and a series of proposed changes to the tax treatment of non-domiciled individuals have all arrived without prior consultation.
PwC's UK head of tax, Richard Collier-Keywood, said: 'Businesses need certainty from the tax system. With the amount of change already in hand, now is the time to consolidate and provide clarity on what is on the stocks.
'Any more significant changes will only create further ambiguity and confusion.
'We know that the Government is committed to simplifying the tax system, but it also needs to ensure certainty and that the tax system is competitive.
'Only then will the UK be an attractive location for business and individuals from a tax perspective.'
