I'm very pleased to have been personally invited to comment on the Office of Tax Simplification's current review. Given the sheer volume of the UK's tax statute and guidance, tax simplification has to lie at the heart of ensuring taxpayers understand their obligations and know where they stand. With an ever-increasing raft of legislation brought in each year and a myriad of separate exemptions, it is almost impossible for taxpayers to keep up to date without detailed advice from experts. Creating a simpler system would bring clarity across the board and make the UK an attractive hub for investors and businesses. The government's efforts to understand the difficulties and its drive to seek input from practitioners should be applauded as a step in the right direction!