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Exercising Their Write

John Tiley Professor of the Law of Taxation University of Cambridge discusses the new draft Tax Law Rewrite Bill
We left our Bishop and his curate talking about ITEPA 2003 and with a promise to return to matters when the next draft income tax bill appeared (see The Tax Journal 16 February 2004 Issue 728). As our Bishop and curate are on a retreat and not to be disturbed these words will have to do. The new bill is much less of a challenge than ITEPA and for that reason among others deserves a cautious welcome. One even confesses to a little sympathy for the Revenue: too much change and we complain about the problems; too little change and we wonder why a bill is needed...

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