That’s according to the Northern Ireland Tax Committee in its recently published position paper on the complexities of Stamp Duty Land Tax in England and Northern Ireland. Members were invited to send their observations and comments on this position paper to Leontia Doran by 25 November.

This paper was prepared in advance of the joint workshop with the Office of Tax Simplification (OTS) discussing UK tax complexity, which was held on Tuesday 26 November 2019.

SDLT was chosen by the Committee as one of its two topics of the four topics for discussion at the workshop because not only has this legislation become increasingly complex over the last few years, but its complexity and thus impact is widely felt across the UK by both tax and legal professionals, and businesses and individuals.

In the SDLT position paper, the Committee recommends that the UK Government should task the OTS with carrying out a review of the complexities of SDLT in the UK and present options for reform.