Has the UK tax system been made deliberately complicated?

The UK tax code exceeds 23,000 pages and features multiple rates, reliefs, and interactions like the personal allowance taper creating 60% effective marginal rates. Governments add complexity through targeted policies, anti-avoidance rules, and frequent changes, while 2026 updates aim at some simplification in debt recovery and distributions. This burdens businesses, confuses taxpayers, and raises administrative costs for HMRC.