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Gary Richards considers the relevance of IR35 in the light of the recent Office of Tax Simplification’s reports on small company tax and closer alignment of tax and NICs.

Chris Sanger (EY) considers the Forum’s key recommendations on the coalition government’s handling of the tax policy making process in the period up to the election. 

We need a bolder approach on tax simplification, writes Chris Sanger. Rather than seeking to simplify elements of existing tax law, we should adopt a broader taxpayer perspective – and focus on enabling different categories of taxpayer to pay the right amount of tax with the least amount of effort.

As a number of HMRC and HM Treasury employment tax consultations are ending, Mark Groom (Deloitte) reviews the main points to emerge from the proposals so far.

The government should create two new institutions – a new Office of Tax Policy and a Joint Parliamentary Select Committee on Taxation – to inform its policy making, writes Judith Freedman (Oxford University).

Tax director of the OTS, John Whiting, lays out the Office’s achievements in simplification over the last five years. There is still, though, plenty of scope for further improvements, so how will it continue to make our tax system simpler?

What might the UK legislation look like if it was rewritten to follow a more accounts-based approach to business tax, asks David Martin (Centre for Policy Studies)

Is it time to replace the £30k tax exemption, as the OTS suggests, asks Peter Doyle, senior partner, Doyle Clayton

John Whiting calls for evidence on UK tax competitiveness.

Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.