Here is a quiz question you may like to try next time you find yourself at a dinner party with a group of tax specialists: what is it that the US has two of (at federal level), that nearly every US state has one of, that the Organisation for Economic Cooperation and Development (OECD) has recommended one of, but that the UK doesn’t have at all? Answer: a Taxpayers’ Bill of Rights (TaBoR).

Taxpayers’ Bill of Rights