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The new approach to making tax law

Matthew Hodkin and Andrew Roycroft review the coalition Government's approach to making tax law

The new Government has acknowledged that the current UK tax system is overly complex. At first sight it might seem ironic that the first response to this is to introduce a new procedure governing how tax policy is to be made.

Although it goes against the grain to say that a new layer of bureaucracy is the way to tackle excess regulation the objectives stated in the recent discussion document entitled ‘Tax policy making: a new approach’ (issued on 22 June 2010) are welcome after the last few years of what feels like ad hoc legislation making. From a practitioner’s point of view it is also welcome to see a Government seeking to achieve policy aims by adjusting tax rates rather than by creating new taxes or reliefs – it certainly takes less...

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