Office of Tax Simplification OTS
The Office of Tax Simplification (OTS) is an independent adviser to the Government. The OTS was first established in July 2010 and became a permanent independent office of HM Treasury in July 2015. As part of the Finance Act 2016, it came into full effect through Statutory Instrument 2016/113.
The purpose of the OTS is to offer recommendations and advice to the Chancellor about how to make the UK tax system simpler for individuals and smaller businesses. This information is provided to the Chancellor by request, but it can also be offered if and when the OTS feels it is suitable.
The OTS also prepares and publishes a report on the performance of its functions in each financial year.
Ref https://www.gov.uk/government/organisations/office-of-tax-simplification/about
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