This paper discusses the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement. It looks at how this procedure may be affected by the timing of a General Election, and the decision in 2017 to move the Budget from the Spring to the Autumn. It also provides some suggestions for further reading.
Documents to download
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Tax Law Rewrite : the final Bills (118 KB, PDF)
In November 2009 two Bills to rewrite corporation tax and international tax legislation were introduced in the Commons – the last two Bills in the Tax Law Rewrite Project, launched in 1996. This note examines the background to the project, and the preparation of these last two Bills.
Documents to download
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Tax Law Rewrite : the final Bills (118 KB, PDF)
Related posts
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This note lists a series of key documents on taxation.
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This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, and sets out proposals the Government has published for reforming these rules in the context of Brexit, and the UK’s departure from the EU single market.