July 2019 / United Kingdom

The Office of Tax Simplification (OTS) published its 2018-19 annual report on 18 July 2019. The OTS's work programme covers a wide range of themes, including:

• inheritance tax;
• technology and self-employed people's taxation;
• guidance and tax administration; and
• small businesses and individuals.

On 11 July 2019, HMRC announced that Finance Bill 2019-20 was published on the same day. The Bill delivers on Budget 2018 commitments. Significantly, it moves to implement the digital services tax and off-payroll working rules.