COMMONS

The principles of tax policy

 Inquiry status: Inquiry concluded, Report published

Inquiry into the principles which should underpin the tax system. The Government has said it is committed to a new approach to tax policy making, designed to support its ambition for a more predictable, stable and simple system. The Committee welcomed this commitment, but expressed concern that the Government has not done enough to set out the principles underlying that policy.

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    Glossary

    • Reports and associated evidence – Reports of Committee inquires. This category may also include Special Reports where they are used by a Committee to bring matters relating to conduct of its business to the notice of the House.
    • Responses to Reports - Responses may be published as a Special Report, or as a Command Paper. They may also be appended to a Report should the Committee have substantial comments on the Response, in which case they can be found listed under Reports. 
    • Other oral and written evidence - Evidence taken by the Committee that has yet to or did not result in the publication of a Report. This includes transcripts of recent meetings.
    • Estimate Memoranda - An Estimate memorandum is an explanatory note that accompanies a government department’s estimate (a means by which a department seeks authority from Parliament for its spending plans).
    • Correspondence - Correspondence sent from or received by the Committee or its Chair.