The press is awash with speculation about the possible tax policies to be pursued by either Rishi Sunak or Liz Truss. Perhaps when considering their plans for tax, the Tory leadership hopefuls could do no better than to review the Office of Tax Simplification's report published earlier this week. I was proud to be part of the consultation process (the only law firm name checked for our contribution) which helped shape the OTS' findings. The report considers the impacts of tax complexity and recommends that the principle of simplification should be embedded in the tax policy making process. As a practitioner who constantly has to explain complex tax rules to clients and the capricious results the law can sometimes bring, I would wholeheartedly advocate the government, for once, implementing some of the sensible suggestions the OTS has put forward.