Office of Tax Simplification
Debate between Paul Uppal and David Gauke(14 years, 4 months ago)
Commons ChamberRead Full debate Read Hansard Text Read Debate Ministerial Extracts
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Paul Uppal (Wolverhampton South West) (Con)
I welcome today’s initiative. Will the Office of Tax Simplification have a remit specifically to look at tax bands, particularly to make the UK more competitive? The corporation tax band between the small rate, the marginal rate and the large rate contains a slight anomaly.
Mr Gauke
Yes, the OTS could consider such matters. Essentially, rates will not be matters of complexity and will be entirely for the House to consider. However, the point that my hon. Friend highlights is one that the OTS might well be looking at in its small business review.