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OTS update on timing of reviews

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The Office of Tax Simplification is on course to deliver interim reports on its reviews of VAT and stamp duty in time for the Spring Budget on 8 March. There will be a further call for evidence before publication of the final reports in advance of the Autumn Budget.

The final report on the corporation tax computation review will now be put back until the second half of March, feeding into the Autumn Budget. This will allow time to incorporate the expected impacts of the ‘making tax digital’ proposals.

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