Corporation Tax Act 2010 Explanatory Notes

Background

Consultation

13.The work produced by the project has been subject to public consultation. This has allowed all interested parties an opportunity to comment on draft clauses.

14.Consultation took the form of a series of papers presenting clauses in draft and documents containing responses to comments received. These were published between September 2007 and October 2009. A draft Bill was published for consultation in March 2009. All these documents are available on the Tax Law Rewrite website.

15.In addition to this consultation the project also presented its papers to the Consultative and Steering Committees to inform them and to seek their views on particular issues. The project also consulted on an informal basis with specialists in particular subject areas. These included Russell Chaplin, Paul Bloom of Beechams LLP, Hugh Faulkner (Dairycrest), Krishna Sooben (Radio Taxis Group) and Tony Spillett of BDO LLP who advised the project as corporation tax practitioners.

16.Those who responded in writing to one or more of the papers or to the draft Bill include:

  • BDO LLP

  • Bircham Dyson Bell LLP

  • The British Property Federation

  • CASCS Development Forum

  • The Charity Law Association

  • Chartered Institute of Taxation

  • Colin Campbell

  • Confederation of British Industry

  • Ernst & Young LLP

  • Francis Sandison

  • Freshfields Bruckhaus Deringer LLP

  • Horwath Clark Whitehill

  • Institute of Chartered Accountants in England and Wales

  • KPMG LLP

  • Pinsent Masons LLP

  • PricewaterhouseCoopers LLP

  • Professor David Williams

  • Slaughter and May

  • The Law Society

  • The UK Oil Industry Taxation Committee

17.As there was some movement of material between this Act and the Taxation (International and Other Provisions) Act during the course of the work on the Bills, this list includes respondents to both Bills. The list excludes any individuals who requested that their responses be treated in confidence.

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