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?

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?
Creator
Subject
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?
Instantiates
Publication
Label
The tax law rewrite in the United Kingdom : plus ça change plus c'est la même chose?
Publication

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