We asked HMRC why it cannot simplify tax rules to make it easier for businesses to comply. HMRC said that it does make it simpler where it can. However, it said that sometimes the complexity of the tax system reflects the will of Parliament, as new legislation results in new taxes being developed, such as vaping duty and the carbon border adjustment mechanism.48 HMRC also said that it has had to adapt the tax system to deal with economic innovations like cryptoassets.49