In 2010 the government introduced ‘The new approach to tax policy making’ with the aim of improving the predictability and transparency of tax policy making. This commits to early and continuing engagement through all stages of tax policy development. As set out in the Tax Consultation Framework, the government will commonly consult on tax issues, why change is needed, what it is intended to achieve and on the legislation itself to ensure it achieves that intention. As part of this, the government publishes the majority of Finance Bill clauses in draft 3 months in advance of the bill’s introduction into Parliament. For example, on
 for consultation with the aim of ensuring that legislation in Finance Bill 2015 is clear and works as intended.