The complexity of simplification

Bill Dodwell reviews the issues faced by the Office of Tax Simplification and its efforts to address complexity in tax

One of the seemingly perennial questions concerns what exactly the Office of Tax Simplification is supposed to do. What is simplification? The OTS was given statutory authority in 2016, by virtue of the Finance Act 2016 Sch 25 and ss 184-190. The Act has this to say (s 185):