The Resource The tax law rewrite in the United Kingdom : plus ça change plus c'est la même chose?
The tax law rewrite in the United Kingdom : plus ça change plus c'est la même chose?
Resource Information
The item The tax law rewrite in the United Kingdom : plus ça change plus c'est la même chose? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The tax law rewrite in the United Kingdom : plus ça change plus c'est la même chose? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In 2009, the Labour Government announced that the Tax Law Rewrite (the Rewrite), would be brought to an end; it had been initiated in the mid-1990s with a view to rewriting direct tax legislation in a manner intended to make it clearer and easier to use (yet without significantly changing the law). This decision was realized at the beginning of 2010. The purpose of this article is to provide an early assessment of the Rewrite. Initially, consideration is given to the circumstances in which the Rewrite came into being and, in particular, to the concerns in the mid-1990s about the perceived volume and growing complexity of tax legislation. This is followed by an examination of the pre-parliamentary process and of the special parliamentary procedure that were dedicated to the preparation, scrutiny and enactment of rewritten legislation. The outcomes of the Rewrite are identified, and, finally, an analysis is undertaken of those factors which may, in time, have a bearing on whether the Rewrite is deemed to have been a worthwhile exercise
- Language
- eng
- Label
- The tax law rewrite in the United Kingdom : plus ça change plus c'est la même chose?
- Title
- The tax law rewrite in the United Kingdom : plus ça change plus c'est la même chose?
- Language
- eng
- Summary
- In 2009, the Labour Government announced that the Tax Law Rewrite (the Rewrite), would be brought to an end; it had been initiated in the mid-1990s with a view to rewriting direct tax legislation in a manner intended to make it clearer and easier to use (yet without significantly changing the law). This decision was realized at the beginning of 2010. The purpose of this article is to provide an early assessment of the Rewrite. Initially, consideration is given to the circumstances in which the Rewrite came into being and, in particular, to the concerns in the mid-1990s about the perceived volume and growing complexity of tax legislation. This is followed by an examination of the pre-parliamentary process and of the special parliamentary procedure that were dedicated to the preparation, scrutiny and enactment of rewritten legislation. The outcomes of the Rewrite are identified, and, finally, an analysis is undertaken of those factors which may, in time, have a bearing on whether the Rewrite is deemed to have been a worthwhile exercise
- Citation source
- In: British tax review. - London. - (2010),
- http://library.link/vocab/creatorName
- Salter, D
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax law
- tax reform
- Label
- The tax law rewrite in the United Kingdom : plus ça change plus c'est la même chose?
- Label
- The tax law rewrite in the United Kingdom : plus ça change plus c'est la même chose?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-tax-law-rewrite-in-the-United-Kingdom--plus/c37kGN1f1u8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-tax-law-rewrite-in-the-United-Kingdom--plus/c37kGN1f1u8/">The tax law rewrite in the United Kingdom : plus ça change plus c'est la même chose?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-tax-law-rewrite-in-the-United-Kingdom--plus/c37kGN1f1u8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-tax-law-rewrite-in-the-United-Kingdom--plus/c37kGN1f1u8/">The tax law rewrite in the United Kingdom : plus ça change plus c'est la même chose?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
