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Tax Law Rewrite

Peter Cussons tax partner at PricewaterhouseCoopers LLP looks at the future of the tax law rewrite
UK primary tax legislation (excluding statutory instruments) now runs to well over 9 000 pages (even though the typeface is only now about point seven) of which approximately 2 000 pages (or 1 800 minus destination tables) is attributable to the three income tax law rewrite acts:
●     the Income Tax Act 2007;
●     the Income Tax (Trading and Other Income) Act 2005; and
●     the Income Tax (Earnings and Pensions) Act 2003.
The tax law rewrite project is as a whole very welcome. Decades of income tax provisions from successive finance acts bolted onto previous...

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