Register Newsletter
This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Decline Settings Accept
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet
Editorial - Invisible Law
31/03/2014, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General
1798 views
0
Rate:
Rating: 0/5 from 0 people

Mark McLaughlin asks why the general public cannot easily access current tax legislation.

Finance Bill 2014 was published on 27 March. It is 601 pages long. There are also 408 pages of explanatory notes.

The UK already has one of the most complex tax systems in the world. The latest annual batch of legislation, when it receives Royal Assent, will only add to that complexity.

However, that is not the only problem. Taxpayers in the UK do not have free online access to the tax legislation in this country. They cannot see the rules under which they are being taxed. Their options appear to be subscribing to a paid-for legislation service; or hiring a professional adviser with access to the legislation; or possibly visiting a public library where an up-to-date paper version may hopefully be available.

There is actually a UK legislation website (http://www.legislation.gov.uk/), which is managed by the National Archives on behalf of the government. Unfortunately, the legislation on that website is not all up-to-date.

For example, the legislation website includes the Taxation of Chargeable Gains Act 1992. However, it states: "This is the original version (as it was originally enacted). This item of legislation is currently only available in its original format."

Publishing the original version of legislation which is 22 years old is at best of limited use, and at worst dangerous.

I have contacted Legislation.gov on several previous occasions. I was informed that the tax legislation on the site is to be brought up to date, but that there is no definite timescale for the completion of the project. My understanding is that this project relies on the help of volunteers from the private sector. Why should that be the case?

In my view, every taxpayer should have free online access to the most up-to-date tax law in this country. The present lack of transparency is unacceptable. The government must make the necessary resources available to ensure that the tax legislation on http://www.legislation.gov.uk/ is current, rather than relying on others to do it for them.
 
Best wishes   

Mark McLaughlin

Managing Editor

About The Author

Mark McLaughlin is a Fellow of the Chartered Institute of Taxation, a Fellow of the Association of Taxation Technicians, and a member of the Society of Trust and Estate Practitioners. From January 1998 until December 2018, Mark was a consultant in his own tax practice, Mark McLaughlin Associates, which provided tax consultancy and support services to professional firms throughout the UK.

He is a member of the Chartered Institute of Taxation’s Capital Gains Tax & Investment Income and Succession Taxes Sub-Committees.

Mark is editor and a co-author of HMRC Investigations Handbook (Bloomsbury Professional).

Mark is Chief Contributor to McLaughlin’s Tax Case Review, a monthly journal published by Tax Insider.

Mark is the Editor of the Core Tax Annuals (Bloomsbury Professional), and is a co-author of the ‘Inheritance Tax’ Annuals (Bloomsbury Professional).

Mark is Editor and a co-author of ‘Tax Planning’ (Bloomsbury Professional).

He is a co-author of ‘Ray & McLaughlin’s Practical IHT Planning’ (Bloomsbury Professional)

Mark is a Consultant Editor with Bloomsbury Professional, and co-author of ‘Incorporating and Disincorporating a Business’.

Mark has also written numerous articles for professional publications, including ‘Taxation’, ‘Tax Adviser’, ‘Tolley’s Practical Tax Newsletter’ and ‘Tax Journal’.

Mark is a Director of Tax Insider, and Editor of Tax Insider, Property Tax Insider and Business Tax Insider, which are monthly publications aimed at providing tax tips and tax saving ideas for taxpayers and professional advisers. He is also Editor of Tax Insider Professional, a monthly publication for professional practitioners.

Mark is also a tax lecturer, and has featured in online tax lectures for Tolley Seminars Online.

Mark co-founded TaxationWeb (www.taxationweb.co.uk) in 2002.

Back to Tax Articles
Comments

Please register or log in to add comments.

There are not comments added