Policy paper

Office of Tax Simplification: permanent establishment

This applies to all users of the UK tax system administered by HM Revenue and Customs, who will indirectly benefit from tax simplification.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Office of Tax Simplification: permanent establishment

HTML

Draft clause 83 to 88

PDF, 77.7 KB, 5 pages

Draft explanatory notes clause 83 to 88

PDF, 76.4 KB, 3 pages

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Details

This legislation provides for the permanent establishment of the Office of Tax Simplification (OTS) in statute, specifies its functions, and makes certain provisions for the governance and operation of the OTS.

Published 9 December 2015