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Written question asked by Lord Stoddart of Swindon (Independent Labour) on Tuesday, 6 January 2015, in the House of Lords. It was due for an answer on Tuesday, 20 January 2015. It was answered by Lord Deighton (Conservative) on Thursday, 15 January 2015 on behalf of the Treasury.


Tax Avoidance

Question

To ask Her Majesty’s Government, further to the Written Answer by Lord Deighton on 9 December 2014 (HL3168), what steps they are taking to ensure that legislation is properly drafted such that Parliament's intentions are clear with regard to taxation.

Answer

In 2010 the government introduced ‘The new approach to tax policy making’[1] with the aim of improving the predictability and transparency of tax policy making. This commits to early and continuing engagement through all stages of tax policy development. As set out in the Tax Consultation Framework[2], the government will commonly consult on tax issues, why change is needed, what it is intended to achieve and on the legislation itself to ensure it achieves that intention. As part of this, the government publishes the majority of Finance Bill clauses in draft 3 months in advance of the bill’s introduction into Parliament. For example, on 10 December this year, the government published 315 pages of draft legislation[3] for consultation with the aim of ensuring that legislation in Finance Bill 2015 is clear and works as intended.

[1] http://webarchive.nationalarchives.gov.uk/20130129110402/http:/www.hm-treasury.gov.uk/d/tax_policy_making_response.pdf.pdf

[2] https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/89261/tax-consultation-framework.pdf

[3]https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/385160/Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.pdf


Secondary information

Type
Written question
Reference
HL3925
Session
2014-15
Related items
Taxation
Tuesday, 9 December 2014
Written questions
House of Lords
Subjects
Legislative drafting Tax avoidance Taxation
Link
View this Written question on www.parliament.uk