The OTS has published a new focus paper updating aspects of its work on complexity in the tax system. The paper summarises and reviews the topics covered in each of the papers published on the subject since the OTS was formed in 2010. These are:
· length of legislation: How long is the UK’s tax code really? (first published April 2012);
· tax thresholds: How many are there and how are they operating? (first published February 2013).
· layered legislation: Could legislation be written differently? (first published September 2013, refreshed and extended);
· definitions in tax legislation: Do they simplify or do they add to complexity? (first published October 2013, updated to include feedback in April 2014 response document);
· how to avoid complexity in the tax system: (first published June 2015); and
· complexity index: (first published in 2012 and last updated in July 2015; covering paper rewritten).
The OTS has published a new focus paper updating aspects of its work on complexity in the tax system. The paper summarises and reviews the topics covered in each of the papers published on the subject since the OTS was formed in 2010. These are:
· length of legislation: How long is the UK’s tax code really? (first published April 2012);
· tax thresholds: How many are there and how are they operating? (first published February 2013).
· layered legislation: Could legislation be written differently? (first published September 2013, refreshed and extended);
· definitions in tax legislation: Do they simplify or do they add to complexity? (first published October 2013, updated to include feedback in April 2014 response document);
· how to avoid complexity in the tax system: (first published June 2015); and
· complexity index: (first published in 2012 and last updated in July 2015; covering paper rewritten).
