Policy paper

Office of Tax Simplification: permanent establishment

This applies to all users of the UK tax system administered by HM Revenue and Customs, who will indirectly benefit from tax simplification.


Draft clause 83 to 88

Draft explanatory notes clause 83 to 88

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This legislation provides for the permanent establishment of the Office of Tax Simplification (OTS) in statute, specifies its functions, and makes certain provisions for the governance and operation of the OTS.

Published 9 December 2015