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The Office of Tax Simplification (OTS) was set up to study areas of the tax system and make recommendations to the Chancellor on simplifying rules and procedures. Recently, we have spent a lot of time looking at employee benefits and expenses, and published a major report in January 2014.
This is the product of talking to a lot of employers, advisers, individuals and front-line HM Revenue and Customs (HMRC)] staff about what they find difficult or time-consuming.
Our small team of...