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The main conclusions of this report are that tax legislation should be written in plain English, that the Government should publish explanatory memoranda with all Finance Bills, that the project already announced by the Government, to rewrite existing tax legislation in plain English should go ahead as long as it produces worthwhile improvements in understanding, and that in the longer term, primary tax legislation should be drafted in terms of general principles.
Report details
- DOI
- 10.1920/co.ifs.1996.0055
- ISBN
- 978-1-873357-57-6
- Publisher
- IFS
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