Tax law: rules or principles?

The simplification of UK tax legislation is discussed. It will take a great deal of resources to rewrite the whole of tax legislation while it is increasing at the current rate, and when it has been done taxpayers may not really be satisfied that the problem has been solved. With less detailed legis...

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Bibliographic Details
Published in:British tax review 1996-01, Vol.6 (6), p.580-600
Main Author: Jones, John F. Avery
Format: Article
Language:English
Subjects:
Court decisions
Fiscal law
Legislation
Proposals
Simplification
Tax legislation
Taxation
United Kingdom
Online Access:Get full text
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Summary:The simplification of UK tax legislation is discussed. It will take a great deal of resources to rewrite the whole of tax legislation while it is increasing at the current rate, and when it has been done taxpayers may not really be satisfied that the problem has been solved. With less detailed legislation, there appears to be more scope for Revenue interpretation, but such interpretation still has to be in accordance with the stated principles. One change needed is to give the Special Commissioners power to review exercises of discretions so as to prevent the need for the taxpayer to pursue 2 separate lines of appeal, often in relation to the same dispute. In Europe, and, more importantly, in the practice of the European Court when interpreting European Community legislation, there is far more attention to principle, with the twin advantages that the rules can be less detailed and the result is nevertheless still certain.
ISSN:0007-1870