The government's new approach to making tax policy offers the prospect of a more predictable, stable and simple tax system. This very challenging aim is to be achieved through a combination of greater consultation, fewer changes to tax legislation, common commencement dates, post-implementation reviews and the new Office for Tax Simplification. It remains unclear how some impediments, such as the limitations of Parliamentary scrutiny, will be addressed, and it will be a challenge to fit anti-avoidance legislation (the cause of much complexity) within the new approach.
