Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
John Whiting and Caroline Turnbull-Hall of the Office of Tax Simplification look at how the way terms are defined in tax legislation contributes to complexity... or could it be a route to simplification?
John Hayward questions whether the pensions tax regime introduced in 2006 achieved the simplification it intended