Statement:
In United Kingdom, the tax system is more complicated than in Luxembourg

In the Tax Competitiveness Index rating United Kingdom holds position #22 2021 out of 37 and Luxembourg is #6 out of 37 2021.
Position of United Kingdom is worse than position of Luxembourg.

Referencies:

  1. Tax Competitiveness Index 2021 by Tax Foundation
    The countries in the rating sorted by 'Overall Score' in descending order.
    Luxembourg 'Overall Score' value is 76.5
    United Kingdom 'Overall Score' value is 61.8