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.Consultation took the form of a series of papers presenting clauses in draft and documents containing responses to comments received. These were published between September 2007 and October 2009. A draft Bill was published for consultation in March 2009. All these documents are available on the Tax Law Rewrite website.
15.In addition to this consultation the project also presented its papers to the Consultative and Steering Committees to inform them and to seek their views on particular issues. The project also consulted on an informal basis with specialists in particular subject areas. These included Russell Chaplin, Paul Bloom of Beechams LLP, Hugh Faulkner (Dairycrest), Krishna Sooben (Radio Taxis Group) and Tony Spillett of BDO LLP who advised the project as corporation tax practitioners.
16.Those who responded in writing to one or more of the papers or to the draft Bill include:
BDO LLP
Bircham Dyson Bell LLP
The British Property Federation
CASCS Development Forum
The Charity Law Association
Chartered Institute of Taxation
Colin Campbell
Confederation of British Industry
Ernst & Young LLP
Francis Sandison
Freshfields Bruckhaus Deringer LLP
Horwath Clark Whitehill
Institute of Chartered Accountants in England and Wales
KPMG LLP
Pinsent Masons LLP
PricewaterhouseCoopers LLP
Professor David Williams
Slaughter and May
The Law Society
The UK Oil Industry Taxation Committee
17.As there was some movement of material between this Act and the Taxation (International and Other Provisions) Act during the course of the work on the Bills, this list includes respondents to both Bills. The list excludes any individuals who requested that their responses be treated in confidence.