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Office of Tax Simplification report: Review of simplification: Approach and interpretation.

01 August 2022      Andrea Marshall, Tax Specialist

The Office of Tax Simplification has produced the policy paper Review of simplification: Approach and interpretation.

This report

  • sets out an analysis of tax complexity and its impact
  • recommends principles for officials to use in tax policy development
  • refreshes the OTS’s future aims and priorities, and measures of success

Ther report suggests that when developing policy, officials and ministers may wish to consider the following 4 areas:

  1. Are the [tax] rules, their purpose and their consequences easy to understand and predict?
  2. Are the [tax] rules and their administration taking advantage of modern developments, including technology?
  3. Is it easy enough [for taxpayers] to comply with the rules?
  4. Can taxpayers be better supported?


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