Joint Committee on Tax Simplification Bills First Report


The Joint Committee on Tax Simplification Bills has agreed to the following Report:—


1. The Committee has considered the Capital Allowances Bill which was referred to it. The Committee has heard evidence on the Bill[1] and has made no amendments to it. The Committee is of the opinion that the Bill is a welcome clarification of the existing law which will be of value to Parliament, the judiciary, informed professionals and business people and other users of the legislation; and that it only makes changes to the existing law that are of such minor significance that they need not be referred to the attention of Parliament. It is a valuable process which should be extended to other branches of tax law.

2. The process cannot be directed to the simplification of tax policy but should concentrate on codifying and rewriting in plainer English existing tax law. The Committee draws the attention of the Procedure Committees of both Houses to its belief that the Committee should be renamed the Joint Committee on Tax Law Rewrite Bills.

3. There is no other point to which the special attention of Parliament should be drawn.

1  Evidence 24 and 31 January 2001, HC 175-i and ii, HL Paper 24-i and ii. Back

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