The Finance Acts of 2010: a complicated start to simplification

Freedman, Judith (2010) The Finance Acts of 2010: a complicated start to simplification. British Tax Review, 3. pp. 197-199.

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Explores aspects of the Government's declared approach to tax policy with reference to the discussion document, "Tax Policy Making: a new approach", published by HM Treasury and HMRC in June 2010. Considers the possible enactment of three Finance Acts in one year, with the two Finance Acts enacted so far in 2010 and a third Bill expected in the autumn. Looks at tax consultations, and two reviews being conducted by the Office of Tax Simplification.

Item Type: Article
Keywords: tax policy
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 28 May 2012 15:10
Last Modified: 23 Oct 2015 14:07

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