Review of the Office of Tax Simplification: Call for Evidence

HM Treasury has published a call for evidence – closing 6 July – on the effectiveness of the Office of Tax Simplification, the Chancellor’s independent adviser on tax simplification. The consultation questions are reproduced below.

  1. What do you think the functions of the OTS should be? Why should they be a priority for government?
  2. How have you understood the OTS to interpret their remit (or in other words define ‘tax simplification’) and does this match your own interpretation of the OTS’s remit and definition of ‘tax simplification’? If not, how does this differ?
  3. Do you think the OTS has the right breadth of expertise on its board? If not, what sectors need additional representation and why?
  4. Given its role as the Chancellor’s independent adviser on tax simplification, do you think the OTS is sufficiently independent from government?
  5. Can you give examples of OTS work which you felt was particularly successful, or alternatively, where you would have liked the OTS to have taken a different approach?
  6. Does the OTS engage with, and consider the views of, an appropriate number and variety of stakeholders when conducting a review?
  7. Who do you think OTS reports focus on recommending simplifications for? Who should the OTS focus on offering simplifications for?
  8. To what extent should the OTS take account of wider policy objectives outside of simplification and the impacts of suggested changes on households and businesses, when making recommendations to government?
  9. Can you provide examples of where you think the work of the OTS has led to genuine improvements regarding simplification for taxpayers, and if so, for which groups of taxpayers?
  10. How influential do you think the OTS is, including regarding:
    a) political decision-making
    b) policy development
    c) public debate in the media
    d) academic or tax specialist debate.
  11. Are there any particular issues or areas of the tax system which the OTS have not considered, which should be examined by the OTS?
  12. What other further steps, if any, could be taken to enhance the effectiveness of the OTS in performing its functions as the Chancellor’s independent adviser on tax simplification?