Tax

Current project status

• Initiation: Could include discussing scope and terms of reference with lead Government Department
• Pre-consultation: Could include approaching interest groups and specialists, producing scoping and issues papers, finalising terms of project
• Consultation: Likely to include consultation events and paper, making provisional proposals for comment
• Policy development: Will include analysis of consultation responses. Could include further issues papers and consultation on draft Bill
• Reported: Usually recommendations for law reform but can be advice to government, scoping report or other recommendations

In the 18th Statute Law Repeals report, which was published in January 2008, we made several recommendations for the repeal of laws relating to taxes or duties, including stamp and customs duties. In most cases, the Acts were obsolete because the tax or duty that they imposed was abolished without the legislation itself being wholly repealed. Several of the taxes were imposed around the time of the Second World War to raise money for the war effort.

We intend to make further recommendations for the repeal of law relating to taxes and will be consulting on our proposals later in 2011.