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: Tax Legislation - Depressing!
27/08/2013, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General
1806 views
0
Rate:
Rating: 0/5 from 0 people

UK Tax legislation is growing at an alarming rate, warns TaxationWeb's Mark McLaughlin

It was difficult enough returning to work last week after a wonderful two week holiday. Then I read a blog from the publication 'Taxation', which really depressed me!

The blog concerned the increasing volume of UK tax legislation. 'Taxation' is part of Lexis Nexis, which publishes Tolley's 'Yellow Tax Handbook' and 'Orange Tax Handbook'. These contain (among other things) the UK's main direct and indirect tax legislation. The blog was headed 'How tall are the Yellow and Orange Handbooks?' and stated "We stacked tax's most famous volumes from the past 25 years, like so, and then measured them..."

The result? In 1987-88, the volumes measured 10cm; the 2013-14 volumes measure 35cm.

In addition, another commentator pointed out that in 1997, the Yellow Handbooks contained 1,800 pages. The 2013 versions have 18,000 pages.

When I started out in tax over 25 years ago, there was one volume of Yellow and one volume of Orange. In 2012-13, we were treated to 5 Yellow volumes and 2 Orange volumes (I haven't seen the 2013-14 versions yet).

In my view, the volume of UK tax legislation is a national disgrace. Unfortunately, I can't see the position  improving any time soon. The government seems intent on increasing tax revenues and decreasing the 'tax gap'. It doesn't give the impression of being overly concerned about introducing additional legislation to achieve its aims.

I understand that work is well underway to make the UK's current tax legislation available online on  http://www.legislation.gov.uk. I've always supported the principle that the average taxpayer should have access to the provisions under which they're currently being taxed.

Unfortunately, when the legislation project is complete and taxpayers have access to the tax provisions, the volume and complexity of the tax legislation will probably mean that online access is of little or no practical use to most of them.

On that cheerful note...

Bestt 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