The Office for Tax Simplification (OTS) was established in 2010 for the life of the current Parliament (i.e. to 31 March 2015), to give independent advice to the Government on simplifying the tax system, thereby reducing the compliance burden on business and individual taxpayers. The OTS undertakes in depth, evidence based reviews on complex areas of the tax system and advises the Government on options for reform. Finance Bill 2016 will include legislation to establish the OTS on a permanent basis. [1]