Nicholas Soames: To ask the Chancellor of the Exchequer what steps he is taking to modernise and simplify the tax system. [77039]

David Gauke MP; Exchequer Secretary to the Treasury: The Government are taking action to modernise and simplify the tax system. A modern tax system should be efficient, predictable, simple, and fair. The Government have made a number of improvements to the way in which they make tax policy, with consultation on policy design and scrutiny of draft legislative proposals as the cornerstones, further details may be found online at:

http://www.hm-treasury.gov.uk/tax_policy_making_new_approach.htm

Specific steps to modernise the tax system include greater use of online filing by HM Revenue and Customs, and publication of the Government's Corporate Tax Road Map, which is accessible online at:

http://www.hm-treasury.gov.uk/corporate_tax_reform.htm

In this document the Government have set out how it is reforming the business tax system to reflect the way that companies operate in a global marketplace.

The Government established the Office of Tax Simplification (OTS) on 20 July 2010 to provide independent advice on simplifying the UK tax system. Following the OTS review of the number and complexity of tax reliefs, the Chancellor of the Exchequer, the right hon. Member for Tatton (Mr Osborne), announced in Budget 2011 his decision to abolish 43 tax reliefs. As part of the second stage of its review of small business tax, the OTS will look at improving tax administration for small business, with recommendations to the Government for Budget 2012.