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Tax Definitions Report.pdf

OTS_definitions_paper_updated_Feb17.pdf
Preview of Tax Definitions Report
🔗 Source: assets.publishing.service.gov.uk
📊 Size: 1.34 MB
📄 Pages: 35 pages
⬇️ Downloads: 191

Summary

The Office of Tax Simplification's project on definitions in tax legislation found that there is scope for improvement to ensure consistency and reduce complexity. Key conclusions include:
- Definitions should be consistent where possible and not overused.
- A database of all definitions in tax legislation would be a useful reference point.
- The number of definitions and different definitions for the same term is unhelpful and should be streamlined.
- Definitions should be made accessible to all users of legislation, potentially by highlighting them in a consistent manner.
- Policy makers and draftsmen should focus on creating clear and consistent definitions, even if it requires more time and resources.

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Description

The Office of Tax Simplification's project on definitions in tax legislation found that there is scope for improvement to ensure consistency and reduce...

Technical Information

  • File Format: PDF
  • File Size: 1.34 MB
  • Pages: 35
  • Language: EN
  • Total Downloads: 191
  • Last Updated: 1 week ago

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