CIOT: Campaigners welcome consultation on replacing

CIOT: Campaigners welcome consultation on replacing ‘idiot’ language in tax law

CIOT: Campaigners welcome consultation on replacing ‘idiot’ language in tax law

HMRC has issued a consultation document: ‘Incapacitated person – a modern definition’. This seeks to replace archaic and offensive language such as “lunatic”, “idiot” and “insane person” in tax law, in line with representations made by LITRG.

Robin Williamson, Technical Director of LITRG, said:

“We have been campaigning for a change to this legislation for the last eight years. This is another important step towards modernising the law and removing these offensive terms from the statute book.

“The Exchequer Secretary and his officials deserve credit for the speed with which they have produced this consultation document following the Government’s commitment to action last October.

“While the Government are clear that their intent is not to change the tax position of disabled people, this consultation will give us the opportunity to reflect upon the nature and variety of disability which in turn should stimulate a general debate about how well this is taken into account in tax law.”

LITRG are encouraging individuals and disability organisations to respond to the consultation (the deadline is 16 August) or, if they lack the time or resources to do that, to send their comments to LITRG via http://www.litrg.org.uk/ContactUs so that they can be considered when LITRG put together their response to the consultation.

Notes to editors

LITRG’s efforts to get the definition of an incapacitated person changed were recognised by both the minister and the opposition spokesman during Finance Bill debate in the House of Commons in November 2010 (www.publications.parliament.uk)

The Government’s consultation document can be read at tinyurl.com

The Low Incomes Tax Reform Group (LITRG) is an initiative of the Chartered Institute of Taxation (CIOT) to give a voice to the unrepresented. Since 1998 LITRG has been working to improve the policy and processes of the tax, tax credits and associated welfare systems for the benefit of those on low incomes.

The CIOT is a charity and the leading professional body in the United Kingdom concerned solely with taxation. The CIOT’s primary purpose is to promote education and study of the administration and practice of taxation. One of the key aims is to achieve a better, more efficient, tax system for all affected by it – taxpayers, advisers and the authorities.

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George Crozier
External Relations Manager

D: +44 (0)20 7340 0569
M: +44 (0)7740 477374

The Chartered Institute of Taxation
www.tax.org.uk

Low Incomes Tax Reform Group
www.litrg.org.uk

The Association of Taxation Technicians
www.att.org.uk

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