The interim report of Small Business Tax Review was delivered by the Office of Tax Simplification in March 2011. The … reform of the personal service company rules (IR35) and the integration of income tax and National Insurance are now at the … top of the tax simplification agenda, with a special focus on benefits on small business. The simplification of the UK tax …

common-law world considering the tortious liability of tax officials. It also exposes fundamental unresolved controversies … that inhibit legal clarity and certainty on the limits of the right of taxpayers to sue for the negligence of tax officials …. Through comparison with cases in Australia and New Zealand, this article confirms that these unresolved controversies are not …