The Office of Tax Simplification is carrying out a project to identify and measure the factors responsible for tax complexity. As part of this project, definitions in tax legislation have been considered and the OTS recently published a paper which is the first stage of this project. The paper considers some suggestions and guidelines for a ‘good’ definition, and recommends the creation of a database of all definitions in tax legislation, which would be a readily accessible reference point, not only for policy makers and draftsmen, but also for users of legislation.
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