Market leading insight for tax experts
View online issue


Jonathan Athow, HMRC’s director general of customer strategy and tax design, explains why tax simplification matters to HMRC and what they are doing to help deliver it.
Bill Dodwell (OTS) looks back at the work of the Office of Tax Simplification.
Paul Morton (Office of Tax Simplification) sets out the OTS’s ambitious plans for its continuing wide-ranging work, particularly looking at the ‘user experience’.
Sam Mitha CBE (formerly of HMRC’s Central Tax Policy Group) believes that simplification should be focused on making it easier for taxpayers to comply with the rules, rather than attempting to simplify legislation.

The OTS wants to know what companies and their advisers find difficult or time consuming about corporation tax, says its tax director John Whiting.

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).

Paul Johnson (Institute for Fiscal Studies) believes that whoever wins the election, it is time to adopt a long-term strategy for our tax system

Professor David Ulph (University of St Andrews) takes a look at possible causes and consequences of the complexity of the UK tax system

Sara Luder (Slaughter and May) explains why politicians should think carefully about the consequences of proposed tax changes

The tax system in recent years has become more complicated, less efficient and less transparent. We should have a tax system which looks ‘like someone designed it on purpose’, writes Paul Johnson