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The 2021 Treasury five-yearly review of the Office of Tax Simplification (OTS) recommended that the OTS should clarify its aims as an organisation and how it measures success.
The chancellor and the financial secretary to the Treasury have asked the OTS to carry out this work as a formal review focusing on conclusions that can inform how the government should prioritise simplification efforts and how the OTS should prioritise its work over the next five years.
The OTS is therefore carrying out a review which will:
- explain its interpretation of and approach to 'tax simplification';
- develop a framework of principles and approaches to inform the work of government on tax simplification and to guide the work of the OTS and help set its priorities;
- explore the range of ways in which tax complexity is experienced and the impacts it can have on individuals businesses agents HMRC...
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