OTS consultation: Definitions in tax legislation and their contribution to complexity - LITRG comments
Most taxpayers may never need to refer to the actual legislation because they can normally rely on guidance or a textbook. For those who do look at the legislation, they may find it difficult to interpret. The Office of Tax Simplification (OTS) has recently proposed some guidelines for drafting the definitions found in the legislation. The LITRG is broadly supportive of these efforts by the OTS.