The government recently published draft legislation for Finance Bill 2019-20, outlining amendments to its Digital Services Tax (DST) plans, alongside further details on the extension of off-payroll working rules to the private sector. Meanwhile, in a new report, the Office of Tax Simplification (OTS) has put forward a range of recommendations designed to help simplify the UK's inheritance tax (IHT) system, including reducing the current seven-year gifting rule to five years.