SIMPLIFICATION

Increased digital reporting, the implementation of Pillar Two, potential further reforms to pensions tax... Bill Dodwell, former Tax Director of the Office of Tax Simplification, looks at what’s in store for tax in the year ahead.

Bill Dodwell

Bill Dodwell (OTS) looks back at the work of the Office of Tax Simplification.

Ian Rowland Kenneth Nugent Lindsey Copland

HMRC is consulting on a single scheme for R&D tax relief to replace the existing SME and RDEC schemes. The timetable is an ambitious one and much needs to be considered, write Lindsey Copland, Ian Rowland and Kenneth Nugent (Grant Thornton).

Sue Laing

Sue Laing (Boodle Hatfield) reviews the long awaited consultation.

The OTS has published a paper suggesting that some form of PAYE mechanism might be applied to self-employed workers using online platforms to source work. How realistic a possibility is this, given that we have heard only recently that HMRC has halted progress on its ‘dynamic coding’ project to get PAYE right for employees?

Paul Morton

Paul Morton (The Office of Tax Simplification) sets out the OTS’s programme of work for 2018 and invites feedback from readers.

Chris Sanger

We need a bolder approach on tax simplification, writes Chris Sanger. Rather than seeking to simplify elements of existing tax law, we should adopt a broader taxpayer perspective – and focus on enabling different categories of taxpayer to pay the right amount of tax with the least amount of effort.