Ian Duncan Smith has pushed for simplification of the Benefit system by introducing the concept of Universal Credit. The IFS has done an analysis of how it will work, Jim Pickard of the FT has done a blog piece of the Winners and Losers.
I think simplification of things like Tax and Benefits are a worthwhile thing. Therefore the theory of the universal credit should be positive. Especially if it makes the identification of benefit fraudsters easier. The IFS believes that it should make life easier for claimants. That aspect is a good thing, particularly if it works on the tax side too.