[Introduction] The Office of Tax Simplification (OTS) was set up by the current government more than four years ago. With less than one year left of its initial fixed term, this discussion paper considers what the OTS has achieved to date and what can be learnt about the impact of the OTS on...

[Introduction] This is a discussion paper, written for the Tax Law Review Committee of the Institute for Fiscal Studies, considering the way in which the courts limit the exercise of discretion by HMRC, in particular by reference to the doctrine of legitimate expectation, and how this affects...