This week’s opinion

Congratulations to Paul Morton on his appointment as the new tax director at the Office of Tax Simplification (OTS). Following in the footsteps of John Whiting will not be easy but I am confident that Paul will bring his own skills and experience to the role. The work of the OTS will be ever more important as we move into the digital era – I have made the point in this column that digital revolution will work only if it is properly aligned with tax simplification.

One reason why the OTS has commanded such respect is its approach to gathering evidence to support its recommendations. Take the recent reports on tax transparency and asset protection for sole traders. Many respondents had said that banks would not lend to traders with protected assets and suppliers would not allow them credit terms. The OTS did not accept these assertions. It sought evidence...