What was already a complicated tax, has been made even more so by the introduction of further reliefs, often of an extremely detailed kind.
In addition, he has still has not tackled his commitment to exempt energy from renewable sources. There is every sign that when he does so the current structure of the tax will be even more difficult to understand and administer.
Report argues that the government must change the way it makes tax and budget decisions
Drastically fewer offices for HMRC in the hope to reduce their running costs
Tayabali Tomlin and d&t directors launch £20 a month TaxGo service, aiming to be the 'biggest UK firm' by client numbers
Companies must report on their complex financial structures including offshore accounts and notify HMRC