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There Must Be a Better Way

Reflecting on 'another year, another Finance Act', John Whiting, tax partner with PricewaterhouseCoopers and a past President of the Chartered Institute of Taxation, returns to, and develops, an old theme

 
Reflecting on 'another year another Finance Act' John Whiting tax partner with PricewaterhouseCoopers and a past President of the Chartered Institute of Taxation returns to and develops an old theme
 
Tax practitioners — and I include those practising within the tax authorities — are currently struggling with the impact of the record-breaking Finance Act 2004. As many know it set two records. One in my humble opinion is unwelcome the other welcome. The unwelcome one is the sheer size: its 637 pages set a new record. The more welcome one is that it contains the largest...

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