Research and analysis

Tax reliefs review

This publication was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

All material relating to the OTS review of tax reliefs, allowances and exemptions, for businesses and individuals.

Detail

We’ve carried out a review into all tax reliefs, allowances and exemptions, for businesses and individuals, across all the taxes administered by HM Revenue & Customs. The Chancellor asked us to identify reliefs that should be simplified or repealed to help achieve a simpler tax system.