The Office of Tax Simplification : The Way Forward?

In spite of repeated calls for tax simplification around the world, tax systems, especially those in developed countries, have evolved into complex ones. While there have been various approaches to tax simplification by different national governments, the UK’s initiative of establishing a separate body responsible for tax simplification, namely, the Office of Tax Simplification (OTS), may be considered to be among the more pro-active and effective of these approaches. The OTS has recently been made into a permanent and statutory body, following positive assessments of its work by both the UK Government and independent organisations. The present article serves a three-fold purpose. First, it reviews the work of the OTS since its inception in 2010, including an assessment of external evaluations. Secondly, it analyses the design and operating factors that may have contributed to the success of the OTS to date. Finally, it examines whether or not the OTS can serve as a successful model for simplifying taxation in comparable countries.This material was first published by Sweet and Maxwell Limited in the British Tax Review and is reproduced by agreement with the Publishers