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Taxation (International and Other Provisions) Act 2010

Background

The Tax Law Rewrite project

8.In December 1995 the Inland Revenue presented a report to Parliament on the scope for simplifying the UK tax system (The Path to Tax Simplification). The main recommendation was that UK direct tax legislation should be rewritten in clearer, simpler language.

9.This recommendation was warmly welcomed, both in Parliament and in the tax community. In his November 1996 Budget speech the then Chancellor of the Exchequer (the Rt Hon Kenneth Clarke QC MP) announced that the Inland Revenue would propose detailed arrangements for a major project to rewrite direct tax legislation in plainer language.

10.The project team has been carrying out this work. The aim is that the rewritten legislation should use simpler language and structure than previous tax legislation. The members of the project are drawn from different backgrounds. They include HMRC employees, private sector tax professionals and parliamentary counsel including (as head of the drafting team) a senior member of the Parliamentary Counsel Office.

Steering Committee

11.The work of the project is overseen by a Steering Committee, chaired by the Rt Hon the Lord Newton of Braintree OBE DL. The membership of the Steering Committee as at 19 October 2009 was:

  • The Rt Hon the Lord Newton of Braintree OBE DL (Chairman)

  • Dr John Avery Jones CBE

  • Adam Broke

  • Nicholas Dee

  • Dave Hartnett CB

  • The Rt Hon Michael Jack MP

  • Eric Joyce MP

  • District Judge Rachel Karp

  • Professor John Tiley CBE

  • John Whiting OBE

Consultative Committee

12.The work is also reviewed by a Consultative Committee, representing the accountancy and legal professions and the interests of taxpayers. The membership of the Consultative Committee as at 19 October 2009 was:

Robina DyallChairman
Adam BrokeSpecial Committee of Tax Law Consultative Bodies
Colin CampbellFormerly Confederation of British Industry
Russell ChaplinLondon Chamber of Commerce & Industry
Mary FraserAssociation of Chartered Certified Accountants
Malcolm Gammie CBE QCThe Law Society
Julian Ghosh QCRevenue Bar Association
Keith GordonChartered Institute of Taxation
Terry HopesInstitute of Chartered Accountants in England and Wales
Vic PeakeFederation of Small Businesses
Isobel d’InvernoLaw Society of Scotland
Simon McKieInstitute of Chartered Accountants in England and Wales
Lakshmi NarainChartered Institute of Taxation
Francis SandisonThe Law Society
Michael TemplemanInstitute of Directors
Professor David WilliamsOffice of the Social Security Commissioners
Mervyn WoodsConfederation of British Industry
Consultation

13.The work produced by the project has been subject to public consultation. This has allowed all interested parties an opportunity to comment on draft clauses.

14.Consultation took the form of a series of papers presenting clauses in draft and documents containing responses to comments received. These were published between September 2007 and October 2009. A draft Bill was published for consultation in March 2009. All these documents are available on the Tax Law Rewrite website.

15.In addition to this consultation the project also presented its papers to the Consultative and Steering Committees to inform them and to seek their views on particular issues. The project also consulted on an informal basis with specialists in particular subject areas.

16.Those who responded in writing to one or more of the papers or to the draft Bill include:

  • BDO LLP

  • Bircham Dyson Bell LLP

  • The British Property Federation

  • CASCS Development Forum

  • The Charity Law Association

  • Chartered Institute of Taxation

  • Colin Campbell

  • Confederation of British Industry

  • Dr David Williams

  • Ernst & Young LLP

  • Francis Sandison

  • Freshfields Bruckhaus Deringer LLP

  • Horwath Clark Whitehill

  • Institute of Chartered Accountants in England and Wales

  • KPMG LLP

  • Pinsent Masons LLP

  • PricewaterhouseCoopers LLP

  • Slaughter and May

  • The Law Society

  • The UK Oil Industry Taxation Committee

17.As there was some movement of material between this Act and the Corporation Tax Act 2010 during the course of the work on the Bills, this list includes respondents to both Bills. The list excludes any individuals who requested that their responses be treated in confidence.

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