Research and analysis

How to avoid complexity in the tax system

The Office of Tax Simplification set out lessons learned and four principles for avoiding complexity.


Avoiding complexity: the OTS's lessons learned and some principles

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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
  • Focus the measure carefully
  • Design the measure to meet the aim
  • Maintain the measure properly
Published 18 June 2015