2021 Review of the Office of Tax Simplification: Final Report
As required by Finance Act 2016, HM Treasury has conducted a review of the effectiveness of the Office of Tax Simplification in its role as independent adviser to the Chancellor on simplifying the tax system.
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This document contains a ministerial foreword from the Financial Secretary of the Treasury and the 2021 HM Treasury Review of the Office of Tax Simplification (OTS). The review sets out a number of recommendations to maximise the impact of the OTS over the next five-year period and beyond