This summer the general anti-abuse rule (GAAR) marks its fifth anniversary. This was introduced in the wake of some high profile tax cases, such as that of comedian Jimmy Carr. It is just one of an international raft of measure brought into combat tax abuse.

But could answer be rather than adding to the measures designed to cut down on tax abuse to simplify the tax system, asks Nick Blundell, a partner at RSM and head of corporate tax in its Birmingham office.

Writing in the firm’s weekly Tax Brief he says: “In his 2013 Budget speech, the then Chancellor George Osborne announced that ‘Britain...