Following various reports by the Office of Tax Simplification, the government published a number of consultations over the summer aimed at the (much needed) simplification of various areas of the employment tax code. The consultations focus on four different aspects of the benefit in kind rules, and on potential changes to the employment-related securities rules. The government has also issued a call for evidence on remuneration practices and instigated a review of the tax rules around travel and expenses. The only discernible thread running through the consultations is that they are all areas which are ripe for simplification.
