In Scambler v HMRC, the Upper Tribunal sets out when it is permissible to look to the previous legislation to help interpret Tax Law Rewrite statutes. Rupert Shiers and Julian Brown (Hogan Lovells) review the decision.
We need a bolder approach on tax simplification, writes Chris Sanger. Rather than seeking to simplify elements of existing tax law, we should adopt a broader taxpayer perspective – and focus on enabling different categories of taxpayer to pay the right amount of tax with the least amount of effort.
