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Simplifying Tax Law?

 
Bill Packer formerly National Tax Technical Director at Deloitte & Touche looks at the report Making Tax Law recently published by the Institute for Fiscal Studies
 
Calls for the simplification of tax law are not new. In 1853 in response to a demand in the House of Commons that tax law should be made intelligible to persons who had not received a legal education Gladstone remarked that the nature of property in the UK made it almost impossible to deal with income tax in a simple manner. Picking up on Gladstone's comment in 1981 Hubert Monroe QC the then Presiding Special Commissioner suggested that it would be some advance if tax law were intelligible to those who had received a legal education.
 
In December 1995...

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