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<p>In 2010 the government introduced ‘The new approach to tax policy making’<sup><sup>[1]</sup></sup>
with the aim of improving the predictability and transparency of tax policy making.
This commits to early and continuing engagement through all stages of tax policy development.
As set out in the Tax Consultation Framework<sup><sup>[2]</sup></sup>, the government
will commonly consult on tax issues, why change is needed, what it is intended to
achieve and on the legislation itself to ensure it achieves that intention. As part
of this, the government publishes the majority of Finance Bill clauses in draft 3
months in advance of the bill’s introduction into Parliament. For example, on 10 December
this year, the government published 315 pages of draft legislation<sup><sup>[3]</sup></sup>
for consultation with the aim of ensuring that legislation in Finance Bill 2015 is
clear and works as intended.</p><p> </p><p> </p><p> </p><p> </p><p>[1] <a href="http://webarchive.nationalarchives.gov.uk/20130129110402/http:/www.hm-treasury.gov.uk/d/tax_policy_making_response.pdf.pdf"
target="_blank">http://webarchive.nationalarchives.gov.uk/20130129110402/http:/www.hm-treasury.gov.uk/d/tax_policy_making_response.pdf.pdf</a></p><p>[2]
<a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/89261/tax-consultation-framework.pdf"
target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/89261/tax-consultation-framework.pdf</a></p><p>[3]<a
href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/385160/Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.pdf"
target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/385160/Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.pdf</a></p><p>
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