Administration and appeals: The making of tax law

Administration and appeals: The making of tax law

The CIOT has called for improvements in the way in which tax law is effected in the UK. The Institute believes that a key improvement could be made to the way in which tax law is passed by the establishment of a new 'Joint Committee on Taxation' which would bring together MPs and peers to form a new body to provide improved scrutiny of tax legislation. In its paper 'The Making of Tax Law' the CIOT argues that the Committee 'could play an important role in reducing the amount of badly constructed laws'.