Source · Select Committees · Treasury Committee
Sixteenth Report - Tax Simplification
Treasury Committee
HC 1425
Published 16 June 2023
Recommendations & Conclusions
2
Conclusion
Para 19
Chancellor's personal responsibility crucial for reversing tax system complexity.
Conclusion
The Chancellor appears to agree with us that the trend of an ever more complicated tax system must be reversed. Disbanding the independent body responsible for advising him on, and championing, tax simplification risks signalling that it is not a priority for the Government. However, the most important factor in securing a simpler tax system in practice would be the Chancellor taking, and acting on, the personal responsibility for simplification that he has pledged.
HM Treasury
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3
Conclusion
Para 26
Government's tax simplification performance requires robust public and parliamentary scrutiny.
Conclusion
The Government’s performance against its stated intention to simplify the tax system must be subject to public scrutiny. As the parliamentary body tasked with considering the performance of the Treasury and HMRC we are a core component of that accountability.
HM Treasury
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4
Recommendation
Report annually to the Treasury Committee on tax simplification progress and metrics.
Recommendation
Should the Government proceed with abolishing the OTS, we recommend they report to the Treasury Committee annually on steps taken to simplify the tax system, covering both new and existing taxes. Such reports should set out performance against tax simplification metrics, compare the complexity of the UK tax system with other countries and set out what the Treasury has done to understand taxpayer needs for tax simplification. (Paragraph 27) 12 Tax Simplification
HM Treasury
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