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Developing a New Management Act

HMRC has published for consultation draft clauses arising out of its work to develop a new administrative framework for the main taxes. This article by the team responsible for the publication discusses some of the issues
Busy practitioners dealing with clients and working their way through the latest developments in tax could be forgiven for considering the law underpinning tax administration as the least of their worries. After all the legislation has been there for years — unchanged since 1842 in some cases — and so surely it still works? And in any event the same questions arise over and over again and once you know the answer do you need to consult the statute?
Well times are changing. HMRC has embarked on an initiative to modernise the law...

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