The OTS wants to know what companies and their advisers find difficult or time consuming about corporation tax, says its tax director John Whiting.
The government should create two new institutions – a new Office of Tax Policy and a Joint Parliamentary Select Committee on Taxation – to inform its policy making, writes Judith Freedman (Oxford University).
Paul Johnson (Institute for Fiscal Studies) believes that whoever wins the election, it is time to adopt a long-term strategy for our tax system
Professor David Ulph (University of St Andrews) takes a look at possible causes and consequences of the complexity of the UK tax system
Sara Luder (Slaughter and May) explains why politicians should think carefully about the consequences of proposed tax changes
The tax system in recent years has become more complicated, less efficient and less transparent. We should have a tax system which looks ‘like someone designed it on purpose’, writes Paul Johnson