Interim report on tax legislation

SIGLEAvailable from British Library Document Supply Centre- DSC:q95/33948 / BLDSC - British Library Document Supply CentreGBUnited Kingdo

Final report on tax legislation

SIGLEAvailable from British Library Document Supply Centre-DSC:q96/16364 / BLDSC - British Library Document Supply CentreGBUnited Kingdo

A general anti-avoidance rule for direct taxes A response to the Inland Revenue's consultative document

Available from British Library Document Supply Centre-DSC:99/17248 / BLDSC - British Library Document Supply CentreSIGLEGBUnited Kingdo

Report on National Insurance contributions disputes

SIGLEAvailable from British Library Document Supply Centre-DSC:4363.3386(69) / BLDSC - British Library Document Supply CentreGBUnited Kingdo

The complexity of tax simplification: The UK experience

Complexity has long been a feature of taxation in the UK. For instance, the original Act of Parliament introducing the income tax in 1799 was a complex document of some 152 pages so that the government felt it necessary to issue a guide entitled A Plain, Short and Easy Description of the Different Clauses of the Income Tax so as to render it Familiar to the Meanest Capacity (Farnsworth, 1951, p. 15)