This paper considers the Government’s proposals for reforming the budgetary process from the perspective of its impact on the Finance Bill and the development of tax legislation. The paper is divided into three parts. First, it summarises briefly what the White Paper has to say on the subject...

Significant changes in the international economic and political environment are forcing countries everywhere to review the design of their tax system and the impact of taxes on national economic performance. The Mirrlees Review which brings together more than 50 leading experts in tax and public...

‘We are convinced that a central problem of the legislative process is that far too many bills are introduced into Parliament in a state that is recognised — even,we suspect, by Ministers — to be less than perfect.’ In short, ‘... bills are too often introduced to Parliament...