The government agrees with the Committee’s recommendation. Recommendation implemented HMRC carries out an evaluation on the implementation of all measures that require new or updated systems and processes. This was completed for DST following the implementation of the new return system with lessons learned being considered and applied across HMRC’s portfolio of tax policy changes. This includes looking for opportunities to re-use existing solutions and applying proportionate IT changes to drive cost efficiency. The government has always said that the optimal solution would be a multilateral solution on reallocation of taxing rights. However, pending a multilateral solution, the government decided to implement a pragmatic interim solution. In line with guidance agreed within the OECD, the DST is focused on the businesses for which the policy concern is considered most relevant and for which administrative burdens are considered most manageable. While the DST is an interim solution, the government keeps tax policy, including the impact of the DST, under constant review. The government has since implemented other taxes learning lessons from the design and implementation of DST. Other measures that have used thresholds to target the tax in line with both policy and administrative considerations are the Residential Property Developer Tax and the Electricity Generator Levy.