Criticism of the quality and quantity of all legislation (not just that relating to tax) is nothing new. In a quote generally dated to 1550 Edward VI is reputed to have said:
'I would wish that … the superfluous and tedious statutes were brought into one sum together and made more plain and short to the intent that men might better understand them.'
The mess we are in
Four hundred and sixty years on we have one of the most lengthy and complex tax codes in the world. There seems little prospect of our legislation becoming more readily understandable.
There are too many examples of legislation which is not fit for purpose or which has to be amended year after year in order to meet its objective or to close loopholes which have become apparent since the legislation was put in place.
There have been...
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