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From Closed organisation: Office of Tax Simplification (OTS)
  • Final report following the taxation of pensioners review.

  • Progress report and findings so far on the review of employee benefits and expenses.

  • Terms of reference for the employee benefits and expenses review

  • Final report following the review of unapproved employee share schemes. The final report for the tax advantaged employee share schemes review can be found at the bottom of this page.

  • Terms of reference for the small business tax review, which identifies areas of the tax system that cause complexity and and recommends simplification measures.