The OTS has published a scoping document which aims to help ‘articulate its interpretation of and its approach to tax simplification’ and invites comments on how it can ‘develop a framework of principles’.

The document, which was published in response to a recent Treasury five-year review, will evaluate the benefits of simplification and will ‘explore the range of ways in which tax complexity is experienced’ and the impacts it can have on individuals, businesses, agents, and HMRC.

The review will also measure the ways that it can assess changes in policy, legislation, guidance, digital systems or administration.