Source · Select Committees · Treasury Committee

Recommendation 8

8 Paragraph: 40

No routine process exists to identify and remove outdated tax reliefs from statute

Conclusion
Political pressure, including through lobbying, tends to promote both the creation of new tax reliefs and the retention of existing reliefs. Tax reliefs long detached from their original policy purpose clutter an ever more complex tax system. We are concerned that there is no routine within Government to identify and clean them from the statute book.
Paragraph Reference: 40
Government Response

A response document is linked to this report, dated 18 October 2023. Response attribution to this conclusion has not been verified. Read the response document ↗