The Tax Law Rewrite project was set up in 1996 under Mr. Clarke, the Chancellor of the Exchequer. Shortly after this the project issued a consultation document outlining proposals for taking the work forward. There were over 70 written responses including responses from most of the representative bodies in the tax field.
There was unanimous support for the general proposals and nearly the same level of support for rewriting and separating the income tax and corporation tax codes, a proposal which has been adopted.
Extensive consultation has always been a key aspect of the project's work. It has a steering committee and a consultative committee made up of representatives of professional bodies. Its work is also published on the internet for wider consultation.
The first draft corporation tax clauses were published for consultation in 2006 and a response document will be published shortly. The project has also published papers on the scope of the corporation tax rewrite. Its scope has been agreed by both the steering and the consultative committees. The intention is to complete the rewrite of corporation tax in two Bills.