The Chancellor and Exchequer Secretary launched the Office of Tax Simplification on 20 July 2010 to provide the Government with independent advice on simplifying the UK tax system. The Office was set up as an independent Office of the Treasury until the end of the Parliament; following the May 2015 election, the government announced that the OTS will be made permanent and will be put on a statutory basis in Finance Bill 2016, continuing as an independent office of the Treasury.
The Office draws together expertise from across the tax and legal professions, the business community and other interested parties.
The Office is led by a Chair and Tax Director, under the overall control of the OTS Board. They are supported by a small secretariat including tax experts from HM Revenue & Customs and HM Treasury as well as external secondees from the tax and legal professions.
What we do
The Office has been set up to provide advice to the Chancellor on simplifying the UK tax system, with the objective of reducing compliance burdens on both businesses and individual taxpayers. Full details about the Office are set out in its framework document.
Angela Knight CBE – Chair
Angela Knight is just setting out on her fourth career as a non-executive director.
She is currently the senior independent director on the on the Boards of Brewin Dolphin plc and Tullett Prebon Plc, is a member of the board of Transport for London and an advisor to PARC and Oxera. Angela is also an Associate at Goodacre UK and the Vice President at the Securities Industry Management Association.
Until the end of 2014, she was chief executive of the energy industry trade body Energy UK. Prior to that she was the Chief Executive of the British Bankers’ Association which she joined from the Association of Private Client Investment Managers and Stockbrokers (now the Wealth Management Association), where she had been the CEO since the autumn of 1997. During this period, Angela also served as a non-executive director on a number of plc boards.
Before running trade associations, Angela was MP for Erewash from 1992 – 1997, and during that time was a Treasury Minister after being Parliamentary Private Secretary to both the Rt Hon Kenneth Clarke MP, Chancellor of the Exchequer, and to Industry Minister Sir Tim Sainsbury MP.
Angela has a degree in Chemistry from Bristol University and first worked at the industrial gas company Air Products as only the second ever female graduate. After that she jointly set up and ran the heavy engineering company Cook & Knight Ltd in Rotherham, South Yorkshire.
She was honoured with a CBE for services to the financial services industry in 2007.
Paul Morton – Tax Director
Paul Morton was appointed Tax Director of the Office of Tax Simplification on 1st March 2017. Prior to that he was Tax Director for RELX Group plc (formerly Reed Elsevier), the global information and analytics group, for twelve years. He was actively engaged with the OECD and tax policy makers in the UK, US and the Netherlands and at EU level on tax policy matters relating to the digital economy and many other aspects of tax policy.
Previously, he was a tax manager and adviser at Royal Dutch Shell in a number of UK and overseas roles over a period of 16 years. He moved to Shell from KPMG where he focussed on international tax and insurance companies. He began his career in tax, after reading Microbiology at University College London, when he joined the Inland Revenue as a tax inspector.
He is a Fellow of the Chartered Institute of Taxation, a member of the Council of the Institute for Fiscal Studies and the Tax Law Review Committee, an adviser to the International Chamber of Commerce Taxation Commission, a member of the Executive Committee of the International Fiscal Association and a past President of the Confederation Fiscale Europeenne.
David Halsey – Head of Office
David joined the OTS in January 2016, on loan from HMRC.
After completing a PhD in Fluid Engineering, David joined the Inland Revenue in 1986 and trained as an Inspector of Taxes in the local office in Luton, and then had a number of compliance and policy roles concerning Lloyd’s of London, financial markets and Stamp Taxes, before becoming a Case Director in the Large Business Office in 2000 (mainly in the retail sector).
In 2003 he moved to head up the team in Tax Law Rewrite completing the rewrite of income tax (in ITA 2007), then moving to lead HMRC’s policy work on the 2009 reforms to the appeals, review and tribunals system across all HMRC taxes. Most recently he has spent 6 years as a Customer Relationship Manager and Assistant Director in Large Business, again working across a range of taxes, mainly in the insurance sector.
Eileen has extensive experience of tax policy and practice both in the UK and abroad. Roles in HMRC include VAT policy and operational experience in the financial and social exemptions and partial exemption; counter-avoidance operations and policy and tax administration policy on appeals and penalties. International experience includes being one of the pilot members of JITSIC (Joint International Tax Shelter Information Centre) working in Washington with colleagues from IRS, ATO and Revenue Canada to challenge cross-border arbitrage schemes.
Most recently Eileen has returned from a three-year secondment to DFID Tanzania, where she supported the Tanzania Revenue Authority’s tax modernisation programme as part of HMRC’s capacity building programme. Eileen is a trained assessor for the IMF’s Tax Administration Diagnostic Tool (TADAT) and has been part of teams assessing the Tanzania and Ghana revenue authorities.
Eileen’s main interests outside tax include photography, where she is (slowly) completing a BA degree with the Open College of Arts, and psychology including behavioural economics.
Simon Jackson started his career in the Department for work and Pensions but has worked across both tax and public spending policy functions in the Treasury, including Transport tax strategy, Regional Economic Policy, taxation of financial services including policy development on the bank levy and the EU proposals for a financial transaction tax, and headed the VAT rates and refunds branch.
Simon is on secondment from the Treasury to the OTS and started in June 2017. He has a degree in Politics.
Andy Richens ATII
Andy Richens is Technical Tax Director at Bishop Fleming Accountants, based in the South West, keeping partners, managers and staff members up to date on changes to tax legislation and practice, and presenting external workshops and presentations to clients and contacts on topical areas in the tax system.
The Administration Review of the Competitiveness of the UK Tax System is Andy’s second period of secondment to the OTS, having been a member of the Small Business Review in 2011/12.
Andy is also a regular speaker on the professional conference circuit, and is a contributor to Simon’s Direct Taxes. He has also recently joined the Tax Professionals Forum, helping advise on improvements in development of tax policy. Andy’s tax career started in HMRC, including a spell as a tutor at their London Training Centre, before moving on to training consultancy, including roles with Ernst & Young, KPMG and Clerical Medical.
Marian was Head of Tax at Heathrow Airport (previously BAA plc) for many years, responsible for UK and international taxes arising from ongoing commercial activity, acquisitions and disposals, including employment taxation and duty free trading.
Chris joined OTS in June 2016 as a part-time (2 days a week) Policy Adviser, working primarily on the Corporation Tax Simplification Project.
Chris began his working career with what was then the Inland Revenue. After 6 years, during which he became a fully trained Inspector of Taxes, Chris joined Deloitte , Haskins & Sells where he became a tax partner in 1992 with what became PwC. Among his roles in five different offices of the firm, Chris was the partner in charge of the PwC Corporation Tax Compliance Centre from 2001 to 2005. His last role with the firm was as Senior Tax Partner in the East Midlands office. He left the firm in 2009.
Since then, Chris has built his own tax consultancy business, been a non-executive director on an NHS Trust, continues to manage his property lettings business, sits on the Court of Bristol University and advises the Chartered Institute of Taxation.
His hobbies include learning Spanish, playing tennis, literature, opera and heritage.
Daphna joined the OTS in September 2016. Prior to that, she spent 4 years working in the UK corporate tax team at General Electric and 10 years with Slaughter and May, where she specialised in UK corporate tax.
Nigel is a former Deloitte Tax partner who has specialised in international VAT for over 30 years. In 2001 he moved to Singapore where he led the Asia Pacific Region for indirect tax and 2008 he moved to New York where he led the US VAT team. He has extensive experience in advising businesses and governments in the 150 plus countries which have a VAT system.
Nigel joined the OTS in October 2016 and he is currently a Policy Advisor on VAT simplification.
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