Background
Consultation
13.The work produced by the project has been subject to public consultation. This has allowed all interested parties an opportunity to comment on draft clauses.
14.This consultation took the form of a series of papers which publish clauses in draft. There were 30 of these, published between April 2004 and October 2005. A draft Bill was published for consultation in February 2006. And two further papers on provisions in FA 2006 were published in July 2006. All these documents were made available on the Tax Law Rewrite website.
15.In addition to formal consultation, the project presents its papers to the Committees to inform the Committees and seek their views on particular issues. The project has also consulted on an informal basis with specialists in particular subject areas. For example, there have been regular meetings of the VCS (venture capital schemes) rewrite group during the development of the EIS and VCT Parts of the Act. This is a small group of practitioners (who represent a number of professional bodies), policy and technical specialists from HMRC and members of the project.
16.Those who responded to one or more of the papers, or to the draft Bill, include:
Anne Wilson
Anthony Davis
Association of Charitable Foundations
BDO Stoy Hayward LLP
Boodle Hatfield
British Bankers’ Association
Building Societies Association
Chartered Institute of Taxation
Charity Commission
Charity Law Association
Charles King-Farlow
Charles Pocock
Christine Harpin
City of Westminster & Holborn Law Society
Colin Campbell
Confederation of British Industry
David F Williams
Deloitte & Touche LLP
Department for Constitutional Affairs
Department of Finance and Personnel for Northern Ireland
Department for Social Development in Northern Ireland
Ernst & Young LLP
Euroclear
Francis Sandison
Freshfields Bruckhaus Deringer
George Harrison
Helen Billing
Horwath Clark Whitehill LLP
Investment Management Association
Institute of Chartered Accountants in England and Wales
Institute of Chartered Accountants of Scotland
James Kessler QC
John Avery Jones
John Clark
John Jeffrey-Cook
Ken Moody
KPMG LLP
Law Society of England and Wales
London Investment Banking Association
London Society of Chartered Accountants
Lovells
Low Incomes Tax Reform Group
Mark Whitehouse
Mazars LLP
Office of the Legislative Counsel, Northern Ireland
PricewaterhouseCoopers LLP
Sayer Vincent
Society of Trust and Estate Practitioners
Terry Hopes
Wedlake Bell
Wellcome Trust
Note: this list excludes those who asked that their responses be treated in confidence.
