The Office of Tax Simplification (OTS) has launched a new call for evidence, seeking views in regard to the impact of taxation on UK businesses.
The call for evidence comes following the OTS's April publication of a report which examined how the UK tax system affects firms at each of the key stages of their development, from start-up through to succession planning.
As part of the new review, the OTS stated that it is interested in the 'everyday experience of business owners and managers as they engage with tax' throughout the lifecycle of their firm.
The call for evidence will also consider the usefulness of HMRC's tax guidance, and analyse how the Revenue's administrative processes function.
Smaller businesses and the self-employed are the focus of the new call for evidence, the OTS said. It revealed that it wants to hear from firms and professional advisers in regard to 'which parts of the tax system are particularly complex', alongside suggestions for improvements.
The call for evidence can be found here: the deadline for responses is 7 December 2018. The OTS expects to publish its findings in the Spring of 2019.