The Treasury Select Committee launched an inquiry in July 2020 into the UK taxation system to review how the current framework operates, and whether it is fit for purpose, particularly in light of the impacts of the pandemic.

Required Critically but briefly discuss TWO contemporary issues or aspects of the tax system where it has been suggested that reforms are needed and why. You should support your answer where appropriate with academic or professional literature or tax in the news stories in quality newspapers or websites with high editorial standards. 8 marks)