As part of the government’s efforts to modernise UK tax administration, the government issued a call for evidence seeking views on how the legislation underpinning HMRC’s administration of the tax system could be updated. The proposal is largely prompted by the age and complexity of the existing regime and the government aims to digitalised the tax system to make it more flexible and transparent. In its response, the CLA accepts the need to modernise the tax administration in principle, but has warned against the imposition of additional burdens on rural business as a result of the proposed technological changes. The CLA proposal for single Rural Business Unit should be formally recognised as a simplification of the tax administrative system.
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