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Secondary legislation: the importance of statutory instruments

Alan Evans CB, HMRC’s General Counsel and Director General of the department’s Legal Group, discusses an often overlooked but crucial part to the running of the tax system.

The Finance Bill will be the highlight of the year for many readers. This is only right given its key role in translating the Government’s tax proposals into law.

The Bill represents the culmination of an enormous amount of work by technical and policy officials across HMRC and HM Treasury our excellent colleagues in the Office of Parliamentary Counsel (who draft the Bill) and of course members of HMRC’s Legal Group.

I have been General Counsel and Solicitor for HMRC since January 2019. In that time we have worked with Parliamentary Counsel and other colleagues to produce nine Finance Bills as well as a range of other programme legislation. There is always a balance...

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