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We give independent advice to the government on simplifying the UK tax system, to make things easier for taxpayers.
A report on the Income Tax rules for residential property income, exploring the common complexities, issues, and concerns facing taxpayers.
Foreword In this report, the Office of Tax Simplification (OTS) considers…
Annex A: Recommendations in Chapter order Chapter 2 The general tax regime…
The Office will cease work after publication of the Hybrid and distance working report, and formally close when the next Finance Bill receives Royal Assent.
This new report highlights ways Capital Gains Tax can distort behaviour, and sets out a framework of policy choice about the design of the tax for government.
A report on the tax complexities driven by hybrid working, including for periods where employees choose to work overseas.
OTS publishes analysis of the potential benefits, costs and implications of a change to the tax year.
This second report makes recommendations to make substantive aspects of the design of Inheritance Tax simpler, more intuitive and easier to operate.
The Financial Secretary to the Treasury has written to the OTS in response to its second report on Inheritance Tax and on its two Capital Gains Tax reports.
Today the OTS has published a paper exploring ways of simplifying the taxation of individuals' savings income
OTS review and recommendations on simplifying the corporation tax computation is published.
The OTS published its report on Employment Status and tax in March 2015 and a summary of responses in July 2015.
The OTS responds to calls for a corporation tax overhaul, with bold recommendations to improve the experience of small and large businesses
A spreadsheet for measuring the relative complexity of parts of the UK tax system.
The OTS has published its final report on tax penalties.
This second report considers key practical, technical and administrative Capital Gains Tax issues.
OTS publishes an update on the Single Customer Account.
This new report looks at ways to improve people's experience of the tax system at key events in their lives
The OTS is carrying out a project on the closer alignment of income tax and national insurance
The OTS is seeking views to inform its new review.
All material relating to the OTS review of tax reliefs, allowances and exemptions, for businesses and individuals.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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