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The House Of Lords v The Finance Bill: Round 2

John Whiting Tax Partner PricewaterhouseCoopers reports on his experiences with the House of Lords Committee
Many readers of The Tax Journal will remember that last year's Finance Bill saw a constitutional innovation with the establishment of a House of Lords committee to examine various aspects. That committee — strictly a sub-committee of the Lords' Economic Affairs Select Committee — was established with a general brief to look at the tax system and its administration as distinct from rates or incidence of taxation. It duly reported in what I for one found a well-founded and -argued set of conclusions but perhaps inevitably its contribution to the 2003 Finance Bill debate was largely brushed aside.
Their Lordships' committee was set up as a two-year experiment and nothing...

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