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The Office of Tax Simplification has completed a series of events around the UK, which highlighted the difficulties faced by small businesses and contractors - including the impracticability of IR35.

The OTS was created in July 2010 by the Coalition Government to review the way the UK's tax system currently operates - including reviewing IR35 "as a priority".

One of its first missions was to hold a series of roadshows across the UK, and to ask the public (and experts) for their views on how the UK's tax system could be changed for the better.

Some of the most cited areas of concern identified over the course of the last few months include the volume and frequency of change, the difficulties caused by the different rules for income tax and national insurance, the impracticability of IR35 and problems over the dividing line between employment and self-employment.

The OTS is currently working through its review, and digesting the feedback received from interested parties. The body is on track to deliver its interim report to George Osborne in time for Budget 2011.

Tax Director, John Whiting, commented:

"I'm delighted that these events were so well received and stimulated such valuable debate amongst those attending. That is exactly what we hoped for as we seek input to help us simplify Britain's tax code as openly as possible.

"Some points we had already identified, but others provided real food for thought - it's important we consider all ways to making taxation for small businesses in particular a little easier. I would like to thank all those who attended, and would like to remind anyone that couldn't make it, or anyone who has further ideas that we continue to welcome views on making small business taxation simpler for all."