Direct tax legislation has grown enormously since 1965, as new taxes have been introduced and existing ones have been increasingly modified. In the wake of much disquiet about the size and complexity of such legislation, the government were forced to accept a back-bench amendment to the 1995 Finance Bill which became former FA 1995, s. 160. Under that provision, the Revenue (but not Customs) had to report to Treasury ministers before the end of 1995 on tax simplification. The report which they produced, The Path to Tax Simplification, suggests among other things that:

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