Research and analysis

Definitions in tax legislation and their contribution to complexity

Papers analysing the use of definitions for three tax acts.


Review of definitions in tax legislation

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The Office of Tax Simplification is carrying out a project to identify and measure the factors responsible for tax complexity. As part of this project, definitions in tax legislation have been considered and this paper is the first stage of this project. It outlines initial findings, identifies commons themes and considers some suggestions and guidelines for a ‘good’ definition.

Published 3 October 2013
Last updated 3 April 2014 + show all updates
  1. Summary of responses to the review of definitions in tax legislation published
  2. First published.