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OTS incoming and outgoing Tax Directors share their thoughts on making tax policy simpler

Following the publication of the joint report by the Institute for Government, Institute for Fiscal Studies and Chartered Institute of Taxation on ‘Better Budgets’, John Whiting and Paul Morton have this week contributed to the Institute for Government’s blog on the topic of making tax policy simpler.

OTS stakeholder conference

We had a really engaging stakeholder conference about our future strategy last Monday evening (18 July), and would like to thank all those who came and took such an active part.


It was a great opportunity to explore the issues set out in the consultation document we published on 12 May, building on the dozen written responses we’ve received. Over 80 people came, from a wide variety of business, tax and other backgrounds, as well as members of the Treasury and HMRC, and participated in lively and stimulating discussions, following introductory speeches from Angela Knight (Chair of OTS Board) and James Bowler (Director-General Tax and Welfare in HM Treasury). Much of the evening was spent considering the questions we’d raised in the consultation document by reference to the prompt questions we put up on the screen, engagingly facilitated by John Whiting, our Tax Director.


We’re preparing an update on our strategic thinking, taking account of the things we heard on Monday and all the written responses we’ve had, so if you have any further thoughts, do let us know by 31 July.  We’ll aim to publish this in early September.


David Halsey

The breaking of the fellowship of the (OTS) ring….

The OTS was very fortunate in being able to form two excellent teams to work on our Small Companies and IT/NICs projects. In each case we have had five people from the private sector, with Aaron Yamoah and Angela Brown respectively acting as project managers. It is thanks to a huge effort from all concerned that we managed to get two excellent reports out on time – reports that have been well received by Ministers, as evidenced by the letter from the Financial Secretary (see ).
Sadly, like the Fellowship of the Ring, the teams are parting as we have reached the end of the main phase of the projects. (Thankfully, unlike the parting of the Ring Fellowship, nobody has died, despite the pressures on everyone to complete the reports…the nominal two days a week that most were down to work was something of a starter!). Theresa Dendy, Suzanna Ingham and Elaine Kennedy are returning to their firms (Deloitte, PwC and Grant Thornton respectively: we really are very grateful for their generosity in making such expertise available to us) and Justine Riccomini, Brian Palmer and David King will be trying to catch up on their other activities.
Meanwhile Andy Richens, Marian Drew, Rebecca Seeley Harris and John Hampton will be continuing with us for a further spell as we take forward aspects of the two projects. We are very grateful to all the team members for all their hard work and expertise.

Meanwhile, if some OTS doors are closing, others will be opening as we seek people to work on our new corporate tax project. We are still developing the terms of reference but we have just published an outline for the policy adviser roles we will be trying to fill. If you are interested in working with us, do have a look at: .

John Whiting
29 March 2016

New Chair and Staff arrive at the OTS – and a new strategy looms!

A lot has been happening in the OTS over the last few months and the pace is quickening as we enter 2016 and start drawing together our findings on our two current reviews (on IT/NICs alignment and Small companies taxation).

Angela Knight took up her appointment as the new Chair of the OTS Board at the beginning of January.

She is already actively stimulating our thinking about the future strategy of the OTS as we prepare for the next phase of its work in its new statutory form. If you’ve particular ideas or insight to offer us on how you think we can add most value or what areas you think we should be considering, please let us know.

I also arrived at the beginning of January, as the new Head of Office (it’s already clear to me that Jeremy Sherwood left sizeable shoes to fill). My biography, and those of colleagues, is elsewhere on this site. Suffice to say here that I’ve had a yen for simplifying taxes almost from the beginning of my career with Inland Revenue and HMRC, and I am delighted to find myself at the OTS at this time of change.

This completes the present round of staffing changes, which started last November with the arrival of Angela Brown and Aaron Yamoah (on loan from HMRC and the Treasury respectively) who are currently focusing with the work of our teams on our two reviews which we’ll be publishing early in March. Watch this space!

David Halsey

Head of Office

Michael Jack steps down – so we are looking for a new chair for the OTS

The OTS has been fortunate to have had the same chair for the first five years of its existence – the Rt Hon Michael Jack CBE. Michael has made a great contribution to getting the OTS up and running and developing our role and reputation but he has decided that at the end of his five-year term he is stepping down and not seeking reappointment. We owe him a good deal and wish him well in his future endeavours – which includes establishing his new base of operations in the West Country.

Teresa Graham, chair of the Administrative Burdens Advisory Board and one of our Board members, will be acting as interim chair of the OTS. The Treasury has now opened the recruitment process for a new OTS Chair.

The OTS appointment will be made by the Chancellor and the job description (see ) says that the Chancellor ‘…would like to appoint an energetic and committed individual to chair the Office of Tax Simplification (OTS) board…’. He is clearly looking for someone in Michael’s mould with that requirement!

As the role description goes on to say, this is a real opportunity to participate in tax policy-making at the heart of government. We are now a permanent office of the Treasury and will be put on a statutory basis in Finance Bill 2016. We can’t of course change the tax system ourselves but we have a good success rate with our recommendations which always aim to reduce compliance burdens on both businesses and individual taxpayers (and indeed HMRC). It’s all about providing independent advice to the Chancellor and Treasury Ministers on simplifying the UK tax system: we have shown our value to them and we are listened to.

No doubt those reading this blog will think ‘OK, sounds interesting…but what does the Chair actually do?’ The formal job description spells it out, but it can be summarised as setting strategic direction for the office, working with the Tax Director on the direction of the projects and reports (rather than doing the detail work on our reports) and as necessary leading the OTS’s engagement with Ministers and Parliament.

The deadline for applications is Friday 30th Oct 2015, with interviews in November, and I very much look forward to working with the successful applicant.

John Whiting, OTS Tax Director

Canadian Discussions

The Canadian Minister of National Revenue, the Hon. Kerry-Lynne Findlay was in the UK this week for a series of meetings with UK Ministers and officials on a variety of tax issues. The OTS were very pleased to be included in the Minister’s schedule and we had a constCanadian flagructive meeting with the Minister and her officials.

The Minister was keen to understand what had led to the creation of the OTS, how we were constituted (the answer there being under the coalition agreement – so informally in many ways!) and how we operated – plus of course the lessons we had learned. We fed into the discussions our conclusions on the causes of complexity and the lessons for policymakers. We discussed issues such as how we selected our projects, how we reported them and how they were taken forward. Did we cover both technical and administrative matters? Very much so – and although in strictness policy is outside our remit, in practice it’s inevitable that we have to make policy suggestions but the driver is always simplification. They had a particular focus on lessons for small businesses – which has of course been a key area for the OTS.


Many will be aware that Canada is the one G7 country that is ahead of the UK in the World Bank Paying Taxes survey. We will be reporting on the lessons we have drawn from our researches in our forthcoming Competitiveness report but it’s clear from our discussions this week that Canada will not be resting on their laurels (or maple leafs).