Bill Dodwell considers the OTS report ‘Claims and elective review: Simplifying administrative processes’
The Office of Tax Simplification has just published its report ‘Claims and elections review:
Simplifying administrative processes’ (see bit.ly/3k7x7Qj). This is the first time that the OTS has looked at the broad system for claims and elections, although obviously specific aspects have featured in individual reviews.
The very first review conducted by the OTS in 2010-11 looked at UK tax reliefs. It was the first attempt in the UK to count and classify our tax reliefs – and came up with 1,042, before proposing the abolition of 47 (see bit.ly/3555hhq).