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We give independent advice to the government on simplifying the UK tax system, to make things easier for taxpayers.
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.
Foreword In this report, the Office of Tax Simplification (OTS) considers…
The Chancellor announced on 23 September as part of the fiscal event that the Office of Tax Simplification will be closed.
This second report makes recommendations to make substantive aspects of the design of Inheritance Tax simpler, more intuitive and easier to operate.
OTS publishes analysis of the potential benefits, costs and implications of a change to the tax year.
A report on the Income Tax rules for residential property income, exploring the common complexities, issues, and concerns facing taxpayers.
A list of published OTS reports and papers since 2010, with links to official government responses.
OTS reports on progress of their review on how to simplify VAT to ensure it is fit for purpose in the UK’s modern economy.
This second report considers key practical, technical and administrative Capital Gains Tax issues.
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.
A review of the emerging trends in hybrid and distance working, in the UK and across borders, and any pressures they put on existing tax rules and guidance.
The OTS has published its final report on tax penalties.
Today the OTS has published a paper exploring ways of simplifying the taxation of individuals' savings income
The OTS publishes findings of further work looking at the impacts of closer alignment of income tax and national insurance.
The OTS has published its first report on VAT
Notification of a potential scam using the Office of Tax Simplification logo.
A 2012 analysis of the length of tax legislation.
OTS publishes terms of reference for the recently announced review of VAT
John Whiting was the Tax Director of the Office of Tax Simplification ( OTS ), a part-time role he held since the OTS was established. Until 2013 he was the Tax Policy Director of the Chartered Institute of Taxation; previou…
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