I’m now coming to the end of my time with the Office of Tax Simplification. I arrived six months ago not knowing what to expect. During my time here I have been privileged enough to work with professionals who are experts in their fields to develop an interesting paper on definitions.
I have been working on the Definitions Project, which is an arm of the Complexity Project. Initially we started with the aim of creating a list of all definitions within tax legislation; it soon became apparent that this would not be attainable in the limited time frame available. Instead we have developed a paper which encompasses general discussion surrounding definitions as well as suggestions on how to create a better system for the future. If you are interested in this area here is a link to the paper:
There have been a number of aspects to my position. I have read a lot of legislation and pulled out over 2000 definitions from a number of Acts. As well as this I have had many opportunities to develop my knowledge base and get a deeper understanding of the tax world. A highlight has to be meeting with Elizabeth Gardiner from the Office of the Parliamentary Counsel and Alice Pilia from the Cabinet Office. It was interesting to understand and appreciate the ways in which legislation is drafted and the process behind this, more about this is discussed in the paper.
I hope you enjoy reading the paper as much as I have enjoyed putting it together, if you have any comments please do not hesitate to email the OTS by clicking here.