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UK tax law: are we there yet?

Eloise Walker comments on the development of UK tax law

'Once upon a time the Annual Finance Bill would issue forth and foretell all change….'

Outside fairytales the progress of UK tax law has never been that simple. Putting aside the present year (where the election will affect matters) there's been a general trend in recent years that begs the question in the title of this article to be asked.

The accelerating pace of change in UK tax law and its increasing and unrelenting complexity has to be a cause for some concern. As I sit writing this article to my left stands the current edition of Tolley's Yellow and Orange Tax Handbooks a pile of books standing 27.5cm high; to my right sits a stack of current HMRC consultation papers draft legislation-in-waiting and corporate tax recent developments standing...

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