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This second report makes recommendations to make substantive aspects of the design of Inheritance Tax simpler, more intuitive and easier to operate.
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.
Huge opportunity to improve the experience of thousands dealing with IHT each year, says OTS in new report
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.
OTS publishes analysis of the potential benefits, costs and implications of a change to the tax year.
A list of published OTS reports and papers since 2010, with links to official government responses.
A review setting out what drives tax complexity, and some ways that officials making tax policy can work to prevent or mitigate that complexity.
The Chancellor announced on 23 September as part of the fiscal event that the Office of Tax Simplification will be closed.
A report on the tax complexities driven by hybrid working, including for periods where employees choose to work overseas.
A report on the Income Tax rules for residential property income, exploring the common complexities, issues, and concerns facing taxpayers.
The Office of Tax Simplification is currently advertising for two additional independent board members.
The OTS has published an online survey and a call for evidence to seek views on capital gains tax
OTS publishes scoping document for new review on hybrid and distance working.
The OTS is publishing today a report that explores the issues surrounding the option of replacing capital allowances with accounting depreciation
New OTS report calls on government to prioritise action to address long-standing concerns about the experience of smaller businesses
The OTS is publishing today a report which sets out a strategic vision for the future of guidance for taxpayers and their advisers
The OTS is looking for tax professionals to join its team.
OTS outlines scope of a new review looking at the considerations, impacts and priorities HMRC should focus on in this area.
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