If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email email@example.com.
Please tell us what format you need. It will help us if you say what assistive technology you use.
In June 2015 the Office of Tax Simplification (OTS) set out some lessons learned over the last 5 years and summarised these into four key principles for making sure new tax measures are as simple as possible:
Ensure the proposed tax measure meets the policy aims