Supported by ICAEW, the team includes Andy Richens, a Croner-i Senior Technical Writer and formerly a Senior Policy Adviser at the OTS, Professors Kevin McMeeking and Peter Jelfs of Bristol and Brunel universities respectively, and PhD research student Sam Sherwood.  

Richens co-authored the OTS 2014 report Competitiveness of UK tax administration review. Drawing on that report, the team are focusing on the following ten areas and are looking for views and feedback from as many stakeholders as possible, including advisers, industry representative bodies, academics, HMRC officials and businesses: 

• Adjustments between accounting profit and taxable profit.
  • Which adjustments take a disproportionate amount of time relative to the tax at stake?
• Relief and incentives for capital expenditure and research and development (R&D).
• The ‘schedular’ system.
• What are the benefits and burdens of placing income sources into separate ‘buckets’?
• What would be the obstacles to pooling income sources?
• Making Tax Digital (MTD): opportunities for a simpler regime.
• Have you been involved in the MTD for income tax pilot? If so, what simplifications could assist implementation from April 2026?
• How helpful or unhelpful has MTD for VAT been in managing VAT obligations?
• Reporting and compliance processes that could be simplified.
• HMRC support.
• How useful do you find HMRC guidance and online services?
• How easy is it to contact HMRC?
• What could be done to improve matters?
• Payroll and employment taxes.
• How easy do you find managing the company payroll, employment status, benefits in kind and the construction industry scheme?
• Simpler tax for smaller companies.
• Could the complexity of the corporation tax computation for smaller companies be almost entirely removed, whilst retaining clear and simple incentives such as the annual investment allowance? What benefits and concerns would arise?
• Could smaller companies operate a cash-based system, and what problems might this create?
• International aspects
• Are there international comparisons or case studies from other regimes that have successfully implemented simplifying changes to their corporation tax systems?
• Priority of changes
• If one area of the business tax regime were to be prioritised for simplification, what would it be?

The team hopes to publish a report, including recommendations for policy makers, in spring 2026.