I've said this before (as has Dan Neidle, many times), but the tax reform the UK really needs is simplification of the byzantine tax code... to make it less complex, less amenable to gaming by 'clever' tax advisors & more effective as a policy tool.
Today Neidle takes aim at tax relief for research & development, but really the wider simplification argument is the key!
(Just to be cleat: this is *not* an argument for 'flat taxes'!)
