I welcome David Gauke’s announcement that the government will extend the role and capacity of the Office of Tax Simplification (OTS).

I need to declare an interest here: I was a member of the small business review consultative committee.

In my view, the OTS has started to have a real impact on thinking in government and HMRC.

I know some readers have a jaundiced view of the body and believe tax simplification is unobtainable. I do not share that view. I believe, for example, that real progress has been made in the area of employee expenses and benefits.

One thing is absolutely essential: the work of the OTS must go hand in hand with the development of HMRC’s digital strategy.

Pursuing a digital strategy without tax simplification will be like pushing water uphill. Equally, the OTS must ensure its future recommendations are workable in a digital environment.

It would be a wise move for a member of the OTS to be in the digital strategy development team.

Harsh criticism

Two weeks ago, I referred to a First-tier Tribunal case in which, I thought, the judge had been very harsh in his criticism of an agent. I am delighted that this week we will give you the inside story, courtesy of the agent herself and her legal adviser. The tale will, I am sure, resonate with many readers.

As I said in my original piece: there, but for the grace of God.

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