He also expects interaction between IHT and CGT on death to be revisited at some point.
The OTS itself is due to come under review to see if it is working - this was announced as one of the Tax Day proposals and was already flagged in the 2016 Budget.
It would be ironic if one of the outcomes of Tax Day's slew of consultations was that the body responsible for promoting tax simplification was found to be creating too much confusion 10 years after its creation.
But while there seem to have been few significant changes announced amid the morass of documentation on March 23, for Dixon, there are still too many holes to be plugged in the nation's coffers, which means and more tax changes will have to be implemented in the future.
He explains: "In line with most other countries the UK’s tax base is largely driven by income tax, NI and VAT.
"If the chasm in the nation's finances remains taking the highest and most efficient revenue generating income streams off the table (a manifesto pledge), it must surely be reconsidered.”
simoney.kyriakou@ft.com
