ABSTRACT
The Tax Law Rewrite project (TLR) is part of HM Revenue and Customs. It was established in 1996 in response to a growing unease among tax professionals at the ever increasing complexity of UK tax law. The piecemeal development of tax law, with layers of refinement and special provision added to sections by successive Finance Acts, has resulted in some very long sections. The diversity of the TLR team, and the fact that the drafters are very much part of the team, is viewed as one of the strengths of TLR. The approach and techniques used in rewriting legislation at TLR have developed with each Bill produced. The aim of all the techniques used is to make the legislation clearer and easier for readers to understand, while still maintaining the technical effect of the original legislation.
