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The list summarises all the recommendations in the OTS’s 31 reports and papers, together with a progress report on each item from HM Revenue and Customs (HMRC).
The list is in two sections with the first being 'big picture' simplification recommendations and the second is other formal recommendations made in reports. IR35 and small businesses featured in a number of reviews.
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In other formal recommendations, there have been 342 recommendations made; 150 accepted; 24 partly accepted; 96 under review; 72 with no response or rejected; 109 implemented and 65 partly implemented.
The OTS’s reports also contain a number of more general suggestions but these have not been included in this compilation.
For recommendations that are being taken forward, there is a progress update from HMRC and some have comments from the OTS. HMRC also provides explanations for recommendations not being taken forward.
John Whiting, OTS Tax Director, said: “As the OTS’s mandate expires with the coming election, the aim of this paper is to collate a ‘state of play’ on our work to date. In listing all 402 recommendations to date and the Government’s responses, the paper will also give stakeholders a reference tool.”
Background
The independent Office of Tax Simplification was established in July 2010 to carry out reviews in order to provide expert advice to the Chancellor on options to improve and simplify the UK’s tax system.
The report listing all 402 recommendations is available here.
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Susie Hughes © Shout99 2015
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