Is the UK tax system complicated by design rather than by accident?

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.