Consultations on tax measures put in place by HMRC are a vital part of a coherent tax system, but too many are either truncated or unclear in their aim, finds Calum Fuller
The government has had a Tax Consultation Framework since 2011 and has generated thousands of pieces of legislation, each – in theory at least – going through a five stage process.
The first part is the proposal of a loose idea; the second determines the best option and develops a framework deliver it, the third sees legislation drafted, which can then go on to become law. The fourth stage then sees it implemented and monitored and the fifth and final stage is reviewing the law for further potential change.
It does not always work like that, though.
Indeed, there have been a number of consultations published with no apparent stated aim, defined more by what they are not than what they are.
