Tax Law Rewrite Project
The Tax Law Rewrite Project of HM Revenue and Customs was a major effort to re-write the entire tax legislation of the United Kingdom in a format which was both more consistent and more understandable.
History
[edit]The project began in 1996.[1] It aimed to remove archaic language and confusing terminology from tax law and to replace it with modern language and terminology.[2]
The produced both primary and secondary legislation. In total, there were 7 acts passed based on the work of the project:[1][3]
- Capital Allowances Act 2001
- Income Tax (Earnings and Pensions) Act 2003
- Income Tax (Trading and Other Income) Act 2005
- Income Tax Act 2007
- Corporation Tax Act 2009
- Corporation Tax Act 2010
- Taxation (International and Other Provisions) Act 2010
The project also led to the Income Tax (Pay as You Earn) Regulations 2003.[1][3]
The project was closed in 2010, being replaced by the Office of Tax Simplification.[4]
Scrutiny
[edit]The legislation was scrutinized by the Joint Committee on Tax Law Rewrite Bills.[5]
References
[edit]- 1 2 3 Seely, Antony (21 April 2010). "Tax Law Rewrite : the final Bills" (PDF). House of Commons Library. Retrieved 27 July 2026.
- ↑ Harris, Peter (2022). International commercial tax. Cambridge tax law series (2nd ed.). Cambridge, United Kingdom: Cambridge University Press. ISBN 978-1-108-74513-0.
- 1 2 "Tax Law Rewrite draws to a close". Taxation. LexisNexis. 16 July 2009. Retrieved 27 July 2026.
- ↑ Edward, Troup (March 2023). "The Office of Tax Simplification: What do 12 years of the OTS tell us about the role for an independent body in tax policy making?" (PDF). Institute for Government. Retrieved 27 July 2026.
- ↑ "Joint Committee on Tax Law Rewrite Bills". UK Parliament. Retrieved 13 May 2020.
- "HM Revenue & Customs: Tax Law Rewrite". HM Revenue and Customs. 2 February 2010. Archived from the original on 2 February 2010. Retrieved 13 May 2020.
- Iposos MORI Social Research Institute (June 2011). Review of Rewritten Income Tax Leglislation (PDF) (Report). HM Revenue and Customs. Retrieved 13 May 2020.
External links
[edit]- Tax Law Rewrite Project: HM Revenue and Customs