Tax law ‘complicated and unfair’

John Cullinane’s the new president of the Chartered Institute of Taxation has
launched his campaign for the ‘return of the rule of law’ to the tax system.

Setting out his agenda for his year in office, Cullinane said: ‘If there are
rules, individuals and businesses know that if they behave in certain ways, they
will pay so much tax, and they can take that into account in making decisions.
Equally if there are rules Governments can predict at a macro level how
individuals and businesses will behave.’

Cullinane was quoted in The Times as saying tax measures ‘go through
parliament with little scrutiny but the result is often a system that is more
complicated and unfair than before’.

He said for tax law to be effective, it should be based on principles and
be capable of being understood.

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